La. Stat. tit. 13 § 5565
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Each sheriff or other official responsible for tax collection shall deduct the amount certified by the legislative auditor pursuant to R.S. 24:513(O), and remit that amount of money to the appropriate public retirement system as provided by law.
La. R.S. § 13:5565