La. Revenue and Taxation § 47:338.95
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
In addition to the powers and authority herein specifically granted, the board is hereby granted and shall have and exercise all powers necessary or convenient for the carrying out of its objects and purposes, and to this end R.S. 47:338.92 through 338.96 shall be liberally construed.
La. Revenue and Taxation § 47:338.95