Louisiana Code § RS 47:2327

Confidentiality of forms
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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.

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