Louisiana § RS 47:287.623 - Period covered by returns or other documents

Full text of Louisiana Louisiana Civil Code § RS 47:287.623 — Period covered by returns or other documents, with citation guidance and answers to common questions.

§ RS 47:287.623. Period covered by returns or other documents

When not otherwise provided for by this Part, the secretary may prescribe the period for which, or the date as of which, any return, statement, or other document required by this Part shall be made.  

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.  

Source: official Louisiana text · Last verified 2026-08-27

Frequently Asked Questions About Louisiana § RS 47:287.623

What does Louisiana Civil Code § RS 47:287.623 cover?

Section RS 47:287.623 ("Period covered by returns or other documents") 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 47:287.623?

A common citation format is "Louisiana Civil Code § RS 47:287.623" (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 47:287.623 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.