Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:775
Effect of failure to furnish additional or substituted bond when required
Official textlegis.la.gov
When any dealer required to furnish additional or substituted bond under the provisions of R.S. 47:774 fails to do so after five days written notice to such dealer, all taxes levied under this Chapter and secured by the bond required to be increased, supplemented or substituted shall ipso facto become delinquent and the collector shall forthwith proceed to collect the taxes in the same manner as if no bond had ever been furnished and accepted, without, however, waiving or prejudicing any rights under any bond held by him to guarantee the payment of any tax, interest, penalties or costs under this Chapter.
Source: view the official text
In this chapter (19 sections)
- 47:771 · Application of provisions
- 47:772 · Furnishing of bond made compulsory
- 47:773 · Amount, tenor and solvency of bond
- 47:774 · Additional or substituted bond; when required
- 47:775 · Effect of failure to furnish additional or substituted bond…
- 47:776 · Failure to pay tax or furnish bond; gasoline or motor fuel,…
- 47:777 · Failure to pay tax or furnish bond; suit to enjoin further…
- 47:778 · Records of dealers and transporters; examination by collector
- 47:779 · Collector authorized to search storage places and…
- 47:780 · Seizure of equipment for evidence
- 47:781 · Illegal transportation of gasoline or motor fuel, lubricating…
- 47:782 · Procedure for forfeiture and sale
- 47:783 · Reports by common or contract carrier
- 47:784 · Transportation by automobile or truck between 9:00 p.m. and…
- 47:785 · System of import permits authorized
- 47:786 · Information by transporter; designated routes
- 47:787 · Criminal penalty
- 47:788 · Administration by collector of revenue
- 47:789 · Repealed by Acts 1950, No. 26, §2