La. Revenue and Taxation § 47:2061
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Each tax collector is authorized to appoint as many deputies as he may require, who shall take the constitutional oath of office, and from whom the tax collector shall require such security in his own favor as he deems sufficient; and he may perform all the functions of the office of tax collector through such deputies, but he shall be officially and pecuniarily responsible on his bonds, and in all other respects for the acts of the deputies.
Deputies appointed by tax collectors may be charged with the collection of taxes in accordance with the provisions of R.S. 13:5553.
La. Revenue and Taxation § 47:2061