§2327. Confidentiality of forms
Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used
by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana
Department of Revenue, solely for the purpose of administering the provisions of this Part
and verifying eligibility for tax credits claimed under R.S. 47:6006. Such forms shall not be
subject to the provisions of the Public Records Law, provided however, that such forms shall
be admissible in evidence and subject to discovery in judicial or administrative proceedings
according to general law relating to the production and discovery of evidence.
Added by Acts 1976, No. 705, §7, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff.
May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2016, 2nd Ex. Sess., No. 5,
§1, eff. June 28, 2016.