Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2604 — Authority to issue rules and regulations
The secretary is hereby authorized to issue rules and regulations not in conflict herewith in order to make effective the provisions of this Part. The secretary shall adopt a uniform system of providing, affixing, and displaying official stamps for marijuana and controlled dangerous substances on which a tax is imposed.
Source: official text