La. Revenue and Taxation § 47:818.23

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:818.23 - Recordkeeping requirements

A. Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.

B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.

La. Revenue and Taxation § 47:818.23

Acts 2005, No. 252, §1, eff. July 1, 2006.

Acts 2005, No. 252, §1, eff. 7/1/2006.