TITLE 39. PUBLIC FINANCE
SUBTITLE II. LOCAL FINANCE
CHAPTER 7. LOCAL DEPOSITORIES
PART I. GENERAL PROVISIONS
39:1211 Depositing authorities defined
The term, "local depositing authorities", includes all parishes, municipalities, boards, commissions, sheriffs and tax collectors, judges, clerks of court, and any other public bodies or officers of any parish, municipality or township, but it does not include the state and its elected officials, and state commissions, boards, and other state agencies.