Louisiana Revised Statutes 47:337.40 – Power to conduct hearings
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Terms Used In Louisiana Revised Statutes 47:337.40
- Oath: A promise to tell the truth.
The collector or any of his authorized assistants may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration of the local ordinance and this Part.
Acts 2003, No. 73, §1, eff. July 1, 2003.