Louisiana Revised Statutes 47:2605 – Confidential nature of information
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Terms Used In Louisiana Revised Statutes 47:2605
- Dealer: means a person who in violation of Louisiana law manufactures, produces, ships, transports, or imports into Louisiana or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of any controlled dangerous substance, or ten or more dosage units of any controlled dangerous substance which is not sold by weight. See Louisiana Revised Statutes 47:2602
- Secretary: means the secretary of the Department of Revenue or his duly authorized representatives. See Louisiana Revised Statutes 47:2602
Notwithstanding any law to the contrary, neither the secretary nor a public employee may reveal facts contained in a report or return required by this Part or any information obtained from a dealer; nor can any information contained in such a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this Part from the dealer making the return.
Acts 1990, No. 90, §1, eff. Jan. 1, 1991.