La. Revenue and Taxation § 47:1694
Current with changes from the 2024 3rd Extraordinary Session
The secretary shall collect, supervise and enforce the collection of all taxes, penalties, interest, and other charges that may be due under the provisions of this Chapter in the same manner provided for by law under the provisions of this Subtitle. The secretary shall administer legislative mandates contained in this Subtitle. To that end the secretary is vested with all of the power and authority conferred by this Subtitle, except as conferred upon other officials.
La. Revenue and Taxation § 47:1694
See Acts 2019, No. 247, re: tax year applicability.