Louisiana Revised Statutes 47:287.601 – Notice or regulations requiring records, statements, and special returns
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Terms Used In Louisiana Revised Statutes 47:287.601
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
Every person liable for any tax imposed by this Part, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the secretary may from time to time prescribe. Whenever in the judgment of the secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records as the secretary deems sufficient to show whether or not such person is liable for tax under this Part.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.