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La. Rev. Stat. § 47:1508 (2026)

✓ current as of May 2026
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§1508. Confidentiality of tax records

Notes of Decisions
Cited in 9 cases (2 in the last 5 years), 1975–2026 · leading case: Testa Distrib. Co., Inc. v. Tarver, 584 So. 2d 300 (La. Ct. App. 1991).
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Testa Distrib. Co., Inc. v. Tarver, 584 So. 2d 300 (La. Ct. App. 1991). · cites it 17× “R.S. 47:1508. A hearing on the motion to compel was held on September 28, 1990, and the trial court by orders dated September 28, 1990, and October 16, 1990, granted the motion to compel.”
People v. Gutierrez, 222 P.3d 925 (Colo. 2009). “190 (West 2009); Louisiana: La.Rev.Stat. Ann. § 47:1508 (2009); Maine: Me.”
Buras v. State, 496 So. 2d 517 (La. Ct. App. 1986). · cites it 4× “The trial court denied the request for the writ of mandamus, and plaintiff appeals alleging that the trial court erred in not granting the writ of mandamus.”
Matter of State Fin. Serv., Inc., 432 F. Supp. 129 (M.D. La. 1977). · cites it 2× “Further, the Collector argues *133 that LSA-R.S. 47:1508 prohibits disclosure of “any information” obtained from the records or files of any taxpayer within its custody and administration.”
State v. Foret, 315 So. 2d 278 (La. 1975). “§ 6103 and R.S. 47:1508 in support of the proposition that the witness' income tax returns were not available and would not have been made available to defendant even had the witness divulged his social security number at trial.”
Hignell v. City of New Orleans (E.D. La. 2024). · cites it 3× “R.S. 47:1508.” CC § 26-617(f)(1). Plaintiffs argue the City requires this “personal” information “without cause to believe any unlawful conduct has occurred” and that the City “has no means by which to keep these records confidential and cannot guaranty their security.”
State v. Fifteen Thousand, Four Hundred Thirty-One Dollars, 779 So. 2d 1043 (La. Ct. App. 2001). “(c) A complete record of all such compromises shall be kept by the secretary, shall be open to public inspection, and, notwithstanding the provisions of R.S. 47:1508 and 1508.1, each such compromise shall be published in the department’s annual report.”
Andrew Bradley Towbin v. John T. Fuller & Darren P. Lombard in His Off. Capacity as Clerk of Court for Crim. Dist. Court for the Par. of Orleans (La. Ct. App. 2026). “R.S. 47:1508(A)(4)(b), “[i]n lieu of live testimony, a properly executed affidavit issued by the secretary of the Department of Revenue or his designee shall serve as sufficient confirmation as to the accuracy of the records and files of the secretary of the Department of…”
Opinion No. (La. Att'y Gen. 2007). “47:1508 (B)(8) does not exempt from R.S.47:1508(A)'s sweeping rule of strict confidentiality the "date of filing" of the income tax return.”
— La. Rev. Stat. § 47:1508(A) — 1 case
Opinion No. (La. Att'y Gen. 2007). “47:1508 (B)(8) does not exempt from R.S.47:1508(A)'s sweeping rule of strict confidentiality the "date of filing" of the income tax return.”
— La. Rev. Stat. § 47:1508(A)(1) — 1 case
Buras v. State, 496 So. 2d 517 (La. Ct. App. 1986). “The trial court denied the request for the writ of mandamus, and plaintiff appeals alleging that the trial court erred in not granting the writ of mandamus.”
— La. Rev. Stat. § 47:1508(A)(3) — 1 case
Buras v. State, 496 So. 2d 517 (La. Ct. App. 1986). “The trial court denied the request for the writ of mandamus, and plaintiff appeals alleging that the trial court erred in not granting the writ of mandamus.”
— La. Rev. Stat. § 47:1508(A)(4)(b) — 1 case
Andrew Bradley Towbin v. John T. Fuller & Darren P. Lombard in His Off. Capacity as Clerk of Court for Crim. Dist. Court for the Par. of Orleans (La. Ct. App. 2026). “R.S. 47:1508(A)(4)(b), “[i]n lieu of live testimony, a properly executed affidavit issued by the secretary of the Department of Revenue or his designee shall serve as sufficient confirmation as to the accuracy of the records and files of the secretary of the Department of…”
— La. Rev. Stat. § 47:1508(C) — 1 case
Testa Distrib. Co., Inc. v. Tarver, 584 So. 2d 300 (La. Ct. App. 1991). “R.S. 47:1508. A hearing on the motion to compel was held on September 28, 1990, and the trial court by orders dated September 28, 1990, and October 16, 1990, granted the motion to compel.”
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