The Department of Revenue and all of its records and files shall be exempt from the operation of this Chapter, except those records and files which the secretary of the department, in his discretion, deems to be nonconfidential and nonprivileged under the provisions of R.S. 47:1508 and 1508.1. Those records declared by the secretary of the department to be nonconfidential and nonprivileged shall be transferred to the state archivist for retention within the division or other disposition.
La. R.S. § 44:425