Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:788
Administration by collector of revenue
Official textlegis.la.gov
The collector shall collect and enforce the collection of the taxes levied in this Chapter on gasoline or motor fuel, lubricating oil, and kerosene. In the discharge of that duty, his power and authority to examine the records of taxpayer and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Sub-title II of this Title.
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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- 47:789 · Repealed by Acts 1950, No. 26, §2