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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:316

Collector to provide forms

Official textlegis.la.gov

The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.

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In this chapter (40 sections)
  1. 47:305.67 · Exemption; breastfeeding items
  2. 47:305.68 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  3. 47:305.69 · Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019
  4. 47:305.70 · Exemption; sale of toys to certain nonprofit organization
  5. 47:305.71 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  6. 47:305.72 · Rebates; sales and use tax for motor vehicles used by…
  7. 47:305.73 · Exemptions; data center facility equipment
  8. 47:305.74 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  9. 47:305.75 · Exemptions; feminine hygiene products and diapers
  10. 47:305.76 · Exemption; infused, injected, or topical prescription drugs…
  11. 47:305.77 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  12. 47:305.78 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  13. 47:305.79 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  14. 47:305.80 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  15. 47:305.81 · Rebate; state sales and use tax for purchases of equipment,…
  16. 47:306 · Returns and payment of tax; penalty for absorption
  17. 47:306.1 · Collection from interstate and foreign transportation dealers
  18. 47:306.2 · Collection from certain interstate and foreign…
  19. 47:306.3 · Donations to the Louisiana Military Family Assistance Fund
  20. 47:306.4 · Registration of dealers; sale, lease, or rental through…
  21. 47:306.5 · Annual reporting requirement
  22. 47:306.6 · Annual aviation fuel estimates; calculations; agreements…
  23. 47:307 · Collector's authority to determine the tax in certain cases
  24. 47:308 · Termination or transfer of business
  25. 47:309 · Dealers required to keep records
  26. 47:309.1 · Sales in Louisiana of tangible personal property, digital…
  27. 47:310 · Wholesalers and jobbers required to keep records
  28. 47:311 · Collector's authority to examine records of transportation…
  29. 47:312 · Failure to pay tax on imported tangible personal property or…
  30. 47:313 · System of import permits; seizure and forfeiture of vehicles…
  31. 47:314 · Failure to pay tax; rule to cease business
  32. 47:315 · Sales returned to dealer; credit or refund of tax
  33. 47:315.1 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  34. 47:315.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  35. 47:315.3 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  36. 47:315.4 · Sales and use tax credit; waiver of homestead exemption
  37. 47:315.5 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
  38. 47:316 · Collector to provide forms
  39. 47:317 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
  40. 47:318 · Disposition of collections
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