Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1510
Preservation of returns and reports
# A.
All returns and reports filed with the Department of Revenue pursuant to the provisions of this Title, except as otherwise provided for in this Section, may be destroyed by order of the secretary after five years from the last day of December of the year in which the tax to which the records pertain became due, but not less than one year after the receipt of the last payment of tax to which such records pertain.
# B.
Subsection A of this Section shall not apply to internally generated reports used for the processing of tax information. The secretary shall have the authority to establish procedures for the destruction of these reports.
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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…