Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.
La. R.S. 47:1542.1
Retention of records by taxpayers
Known as the Louisiana Tax Credit Registry Act
The act spans §§ 47–47 (151 sections).
Added by Acts 1983, No. 164, §2. eff
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.