Louisiana § RS 47:2327 - Confidentiality of forms
Full text of Louisiana Louisiana Civil Code § RS 47:2327 — Confidentiality of forms, with citation guidance and answers to common questions.
§ RS 47:2327. 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. The forms shall not be subject to the provisions of the Public Records Law, provided however, that the 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 subject to any protection related to use of confidential information provided by an order under the provisions of Code of Civil Procedure Article 1426. For purposes of this Section, forms shall include all information provided by a taxpayer to an assessor pursuant to this Part.
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; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2327
What does Louisiana Civil Code § RS 47:2327 cover?
Section RS 47:2327 ("Confidentiality of forms") 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 47:2327?
A common citation format is "Louisiana Civil Code § RS 47:2327" (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 47:2327 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.