Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:781
Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
Official textlegis.la.gov
The importation into this state, the transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle, or other means of transportation of any gasoline or motor fuel, lubricating oil, or kerosene on which any tax as levied in Parts I, II, or III of this Chapter has not been paid, is prohibited, and any automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any gasoline or motor fuel, lubricating oil, or kerosene shall be subject to seizure by the collector and forfeiture and sale in the manner provided for in this Part.
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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- 47:789 · Repealed by Acts 1950, No. 26, §2