Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:844
Dealer permits
Every person who sells or is about to engage in the business of selling at retail, at wholesale, or by vending machine, or is about to engage in the business of receiving unstamped or non-tax paid cigarettes, cigars or other tobacco products, or who is engaged in the business of receiving stamped cigarettes at wholesale shall first apply for and obtain a permit for each place of business and each vending machine from the office of alcohol and tobacco control in accordance with R.S. 26:901 et seq.
Amended by Acts 1952, No. 107, §1; Acts 1958, No. 438, §3; Acts 1974, No. 414, 1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1985, No. 487, §1; S.C.R. No. 135, 1985 R.S.; Acts 1986, No. 694, §1, eff. July 8, 1986; Acts 1997, No. 658, §2; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §3, eff. June 15, 2006.
{{NOTE: SEE ACTS 1985, NO. 487, §2.}}
Source: view the official text
In this chapter (31 sections)
- 47:841 · Imposition of tax
- 47:841.1 · Tobacco Tax Health Care Fund
- 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020
- 47:842 · Definitions
- 47:843 · Use of stamps or meter impression required; limitations
- 47:844 · Dealer permits
- 47:845 · Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975
- 47:846 · Secretary's authority to revoke license or permits
- 47:847 · Dealers required to affix stamps
- 47:848 · Tobacco dealers required to furnish bond; waiver
- 47:849 · Interstate business of tobacco dealers
- 47:850 · Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
- 47:851 · Monthly reports required; dealers receiving unstamped…
- 47:852 · Dealers required to furnish duplicate invoices
- 47:853 · Examination of invoices and determination of tax by secretary
- 47:854 · Declaration of intent and purpose of Chapter
- 47:855 · Exemption from tax
- 47:856 · Enforcement by collector
- 47:857 · Refunds
- 47:858 · Certain acts declared felonies
- 47:859 · Certain acts declared misdemeanors
- 47:860 · Collector authorized to search and seize
- 47:861 · Intrastate transportation of unstamped articles prohibited
- 47:862 · Importation of unstamped articles, except by common carrier,…
- 47:863 · Procedure for seizure, forfeiture, and sale of vehicles used…
- 47:864 · Affixing stamps; penalty; compromises
- 47:865 · Seizure and forfeiture of unstamped taxable articles
- 47:866 · Release of seized property in certain cases
- 47:867 · Collector authorized to waive forfeiture proceedings in…
- 47:868 · Regulations of metered machines or devices
- 47:869 · Disposition of collections