La. Stat. tit. 3 § 556.13
Current with operative changes from the 2024 Third Special Legislative Session
The commissioner may audit the books and records of each person who is required to collect and remit the assessments provided for in this Part. The sole purpose of any audit conducted under the provisions of this Section shall be to determine if the assessments have been properly collected and remitted.
La. R.S. § 3:556.13