Louisiana § RS 27:61 - Obligations of licensees
Full text of Louisiana Louisiana Civil Code § RS 27:61 — Obligations of licensees, with citation guidance and answers to common questions.
§ RS 27:61. Obligations of licensees
A licensee shall periodically report the following information to the division, which is not confidential and shall be available for public inspection:
(1) The licensee's net gaming proceeds from all authorized games.
(2) The amount of net gaming proceeds tax paid.
(3) All quarterly and annual financial statements presenting historical data that are submitted to the division, including annual financial statements that have been audited by an independent certified public accountant.
Acts 1991, No. 753, §1, eff. July 18, 1991. Redesignated from R.S. 4:521 by Acts 1996, 1st Ex. Sess., No. 7, §3, eff. May 1, 1996.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 27:61
What does Louisiana Civil Code § RS 27:61 cover?
Section RS 27:61 ("Obligations of licensees") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 27:61?
A common citation format is "Louisiana Civil Code § RS 27:61" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 27:61 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.