Louisiana Revised Statutes 47:287.623 – Period covered by returns or other documents
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When not otherwise provided for by this Part, the secretary may prescribe the period for which, or the date as of which, any return, statement, or other document required by this Part shall be made.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.