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      RS 47:337.37     


§337.37.  Retention of records by taxpayers

Notwithstanding any other provision of this Chapter, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to the local ordinance, shall be retained by the taxpayer until the tax to which they relate have prescribed.

Acts 2003, No. 73, §1, eff. July 1, 2003.

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