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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:353

Records to be kept by collector

Official textlegis.la.gov

The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof.
Acts 1986, No. 1017, §1, eff. Jan. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1017, §3, AND ACTS 1986, 1ST EX. SESS., NO. 18, §1.}}

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In this chapter (40 sections)
  1. 47:341 · Imposition of tax; municipalities and parishes
  2. 47:342 · General definitions
  3. 47:343 · Payment of tax
  4. 47:344 · New business; license due upon commencement
  5. 47:345 · Change of ownership or lessee
  6. 47:346 · Separate license required for each location, based on primary…
  7. 47:347 · Class of business
  8. 47:348 · Period used where gross receipts are the measure of the license
  9. 47:349 · Taxpayers required to keep records; confidentiality
  10. 47:349.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  11. 47:350 · Application for licenses
  12. 47:351 · Failure to pay tax; judgment prohibiting further pursuit of…
  13. 47:351.1 · Occupational license tax refunds
  14. 47:352 · Collector authorized to make rules and regulations
  15. 47:353 · Records to be kept by collector
  16. 47:353.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  17. 47:354 · Retail dealers in merchandise, services, and rentals
  18. 47:354.1 · Retail dealers in gasoline and motor fuel
  19. 47:355 · Wholesale dealers in merchandise, service and rentals; retail…
  20. 47:356 · Business of lending or of dealing of notes secured by chattel…
  21. 47:357 · Brokerage and commission agents
  22. 47:358 · Public utilities
  23. 47:359 · Businesses where licenses are based on flat fees
  24. 47:360 · Exemptions
  25. 47:361 · Deductions
  26. 47:362 · Special provisions
  27. 47:363 · Exemptions and deductions; governmental subdivisions
  28. 47:364 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  29. 47:365 · §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  30. 47:367 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  31. 47:368 · §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  32. 47:376 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  33. 47:377 · §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  34. 47:380 · Repealed by Acts 1952, No. 100, §2
  35. 47:381 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  36. 47:382 · §§382 to 384 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  37. 47:385 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
  38. 47:385.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987
  39. 47:386 · §§386 to 388 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1,…
  40. 47:389 · Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
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