Louisiana § RS 47:1518 - Authority to require whole-dollar reporting on tax returns
Full text of Louisiana Louisiana Civil Code § RS 47:1518 — Authority to require whole-dollar reporting on tax returns, with citation guidance and answers to common questions.
§ RS 47:1518. Authority to require whole-dollar reporting on tax returns
A. With respect to any tax or fee with which he is charged with administering, the secretary of the Department of Revenue is hereby authorized to revise, publish, and adopt tax reporting forms, systems, and procedures which require the reporting of summary tax amounts which have been rounded off to whole dollars.
B. The whole-dollar rounding off procedure required by this Section shall only be employed in reporting periodic summary tax amounts, as directed by the secretary, and shall not be applied to individual transactions or tax applications.
Acts 1990, No. 326, §1, eff. July 10, 1990; Acts 1997, No. 658, §2.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1518
What does Louisiana Civil Code § RS 47:1518 cover?
Section RS 47:1518 ("Authority to require whole-dollar reporting on tax returns") 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 47:1518?
A common citation format is "Louisiana Civil Code § RS 47:1518" (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 47:1518 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.