Louisiana Revised Statutes 47:104 – Taxpayer to keep records, etc.
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Terms Used In Louisiana Revised Statutes 47:104
- Oath: A promise to tell the truth.
Every person liable to any tax imposed by this chapter or for collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the collector may from time to time prescribe.
Whenever, in the judgment of the collector necessary, he may require any person, by notice served upon him to make a return, render under oath such statements, or keep such records, as the collector deems sufficient to show whether or not such person is liable to a tax under this Chapter.