La. Revenue and Taxation § 47:2059
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
All public funds received by and in the hands of tax collectors, pending their transmission to the State Treasurer or public body for whose account the same are collected, shall be deposited in accordance with R.S. 39:409.
The state tax collector for the city of New Orleans shall deposit daily, in such fiscal agent banks in the city of New Orleans as shall be designated by the State Treasurer, to the account of the State Treasurer, all state taxes collected by him and shall send to the State Treasurer, on the same day that the deposits are made, duplicate deposit slips evidencing such deposits.
La. Revenue and Taxation § 47:2059