La. Revenue and Taxation § 47:1502
Current with changes from the 2024 Legislative Session
The collector shall collect and enforce the collection of all taxes, penalties, interest and other charges that may be due under the provisions of Sub-title II of this Title and administer the legislative mandates therein contained. To that end, the collector is vested with all the power and authority conferred by this Title, except such as is specifically conferred upon other officials.
La. Revenue and Taxation § 47:1502