Article 738 — Taxes and Duties

1/ Debtor shall state his tax and duty obligations to the trustee during the taking of inventory. 2/ Trustee shall submit the statements of the debtor to the tax and social security authorities. 3/ Where the debtor refuses to cooperate within twenty days of the request of the trustee, the trustee shall notify the refusal to the supervisory judge and to the tax and social security authorities.