Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1544
Power to conduct hearings
Official textlegis.la.gov
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 this Sub-title.
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In this chapter (10 sections)
- 47:1541 · Secretary's duty to determine correct tax
- 47:1542 · Power to examine records and premises of taxpayer
- 47:1542.1 · Retention of records by taxpayers
- 47:1542.2 · Power to request records in machine-sensible format
- 47:1543 · Power to examine the records of third parties
- 47:1544 · Power to conduct hearings
- 47:1545 · Power to subpoena witnesses; fees
- 47:1546 · Notice to attend hearings, how given
- 47:1547 · Procedure to compel witnesses to attend and to testify at…
- 47:1548 · Rule to show cause and examination of judgment debtor