{"data":{"id":"us-la/rs-47-337.38","jurisdiction":"us-la","citation":"RS 47:337.38","heading":"Power to request records in machine-sensible format","body":"If a taxpayer retains records required to be maintained in regard to a tax levied pursuant to this Chapter in machine-sensible and hard-copy formats, the taxpayer shall make the records available to the collector or his designee in the machine-sensible format used by the taxpayer upon request of the collector or his designee.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=208533","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:25Z","sha256":"9da24e3c2d376b2a72652f7b00db50c4107fbed2d29843da2c8af308cc8d3cc8","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.37","next":"us-la/rs-47-337.39"},"notice":"GroundRules: Original legal text. Not legal advice."}