Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1504
Organization of Department of Revenue
The collector shall cause to be formulated, and shall prescribe, a definite plan of organization of the Department of Revenue and its procedures to provide for the most effective execution of the purposes of this Sub-title. This plan shall include such elements as unified and systematic procedures, definite allocation of functions to the divisions and other component parts of the department, proper housing and layout of quarters to facilitate supervision, effective routing and flow of work, and coordination of staff efforts in carrying out the procedures prescribed. The collector shall cause to be prepared standard practice instructions for the guidance of all concerned in the operation of the prescribed system, and for placing the prescribed procedures into effect and fitting them to the plan of organization established in accordance with law.
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In this chapter (37 sections)
- 47:1501 · Definitions
- 47:1502 · Administration by collector
- 47:1502.1 · Merger and consolidation of state tax collector for the…
- 47:1503 · Powers of authorized representatives of collector
- 47:1504 · Organization of Department of Revenue
- 47:1504.1 · Criminal history information; access to federal tax…
- 47:1505 · Collector's bond
- 47:1506 · Collector's records
- 47:1506.1 · Microfilm or microfiche records; electronic digitized…
- 47:1507 · Authentication of secretary's records; fees for searching for…
- 47:1508 · Confidentiality of tax records
- 47:1508.1 · Unauthorized disclosure of information
- 47:1509 · Publication of tax information
- 47:1510 · Preservation of returns and reports
- 47:1511 · Power to make rules and regulations
- 47:1512 · Power to employ counsel; attorney fees
- 47:1513 · Power to administer oaths
- 47:1514 · Power to extend time to file returns and pay tax
- 47:1515 · Prohibition of class action lawsuits
- 47:1515.1 · Sales tax refund; new housing construction
- 47:1515.2 · Authority to collect fees; office of conservation
- 47:1515.3 · Authority to collect severance taxes; Department of…
- 47:1516 · Out-of-state debt collection
- 47:1516.1 · In-state debt collection
- 47:1517 · Tax exemption budget
- 47:1517.1 · Tax incentives; state agencies and state offices that…
- 47:1517.2 · Tax incentive and economic development program evaluation…
- 47:1518 · Authority to require whole-dollar reporting on tax returns
- 47:1519 · Payment of taxes by electronic funds transfer; credit or…
- 47:1520 · Electronically filed returns; signatures
- 47:1520.1 · Electronically filed returns; signatures and direct deposit
- 47:1520.2 · Electronically filed claims for refunds; overpayment of…
- 47:1521 · Immediate disposition of collections
- 47:1522 · Alternative dispute resolution
- 47:1523 · Reciprocal agreements; federal government
- 47:1524 · Tax credit registry; requirements; limitations
- 47:1525 · Louisiana Tax Institute; membership, terms, and duties and…