Legal Opinion

Opinion Number

Louisiana Attorney General Reports

Decided February 26, 2002Published

1Opinion of the Court

Dear Secretary Bridges:

In your letter to us requesting an attorney general's opinion, you explain that you have received a public records request to disclose whether an individual has filed a tax return and the date the return was filed. In connection with your request, you point to R.S. 47:5108, which mandates that all tax records be kept confidential and privileged but also provides for exceptions to this rule. You also cite our previous La. Atty. Gen. Opinion No. 96-532, which, relying also on previous La. Atty. Gen. Opinion No. 90-242, concluded that there was no legal prohibition against…

2Cases cited8 opinions

  1. Olmstead v. United StatesSupreme Court of the United States · 1928
  2. Reno v. CondonSupreme Court of the United States · 2000
  3. Title Research Corp. v. RauschSupreme Court of Louisiana · 1984
  4. Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
  5. State v. PerrySupreme Court of Louisiana · 1992

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