Louisiana Revised Statutes 47:1542.2 – Power to request records in machine-sensible format
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Terms Used In Louisiana Revised Statutes 47:1542.2
- Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
A. If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Subtitle in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the secretary or his designee in the machine-sensible format used by the taxpayer upon request of the secretary or his designee.
B. The secretary may adopt rules and regulations pursuant to the Administrative Procedure Act to administer this Section.
Acts 2001, No. 104, §1, eff. May 24, 2001.