{"data":{"id":"us-la/rs-47-337.37","jurisdiction":"us-la","citation":"RS 47:337.37","heading":"Retention of records by taxpayers","body":"Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, 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=208532","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:25Z","sha256":"24b518755dfdb4267d779038991cdf00758c1950b714a7960a36c0b50cdad63f","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.36","next":"us-la/rs-47-337.38"},"notice":"GroundRules: Original legal text. Not legal advice."}