{"data":{"id":"us-la/rs-47-1542.1","jurisdiction":"us-la","citation":"RS 47:1542.1","heading":"Retention of records by taxpayers","body":"Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101249","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:38Z","sha256":"af47a20f0bf7cd7ba8fffe6d49dcd5714fa77006fd434d6c207344a6055a4dbb","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1542","next":"us-la/rs-47-1542.2"},"notice":"GroundRules: Original legal text. Not legal advice."}