Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2608
Seizure and forfeiture of property
# A.
All of the property of a dealer who in violation of this Part has failed to pay the required tax is subject to seizure and forfeiture as provided in R.S. 32:1550 et seq. For purposes herein, property shall include but not be limited to contraband as defined in R.S. 32:1550.
# B.
All funds collected from the seized and forfeited property shall be disbursed as set forth in this Part.
# C.
The filing of an action for forfeiture or seizure in accordance with the provisions of R.S. 40:2601 through 2622 shall preempt and result in a superior lien or security right in any property which is subject to seizure and sale pursuant to the provisions of this Part.
Source: view the official text
In this chapter (10 sections)
- 47:2601 · Imposition of tax
- 47:2602 · Definitions
- 47:2603 · Use of stamps required
- 47:2604 · Authority to issue rules and regulations
- 47:2605 · Confidential nature of information
- 47:2606 · Investigatory powers
- 47:2607 · Penalties
- 47:2608 · Seizure and forfeiture of property
- 47:2609 · Distribution of proceeds; formula
- 47:2610 · Exceptions