La. Revenue and Taxation § 47:2064
Current with changes from the 2024 Legislative Session
The legislative auditor shall take charge and control of the office of any tax collector whenever such office becomes vacant either by the death, removal, or resignation of the incumbent, and shall perform the duties of such office until the office is filled by appointment or election. The legislative auditor shall deduct from the taxes collected the commission which the tax collector would have deducted and shall pay the same into the sheriff's fund for said parish. He shall not be entitled to any extra compensation for performing the duties imposed upon him by this Paragraph, but the actual costs of operating and conducting the office shall be paid out of the sheriff's salary and expense fund.
La. Revenue and Taxation § 47:2064