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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:846

Secretary's authority to revoke license or permits

Official textlegis.la.gov

The secretary, after notice and opportunity to be heard under regulations to be made by him, shall have jurisdiction, power, and authority to revoke or suspend any existing license or permit of any tobacco dealer and to fine a permittee as provided in R.S. 47:859 and 864 for violation of this law or for willful or persistent violation of regulations made under this law, such fine to be assessed and collected by the secretary as other taxes levied by this Chapter. No new license or permit shall be issued to anyone whose license or permit has been revoked.

Last amended: Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1986, No. 694, §1, eff. July 8, 1986.

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In this chapter (31 sections)
  1. 47:841 · Imposition of tax
  2. 47:841.1 · Tobacco Tax Health Care Fund
  3. 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020
  4. 47:842 · Definitions
  5. 47:843 · Use of stamps or meter impression required; limitations
  6. 47:844 · Dealer permits
  7. 47:845 · Repealed by Acts 1974, No. 414, §2, eff. Jan. 1, 1975
  8. 47:846 · Secretary's authority to revoke license or permits
  9. 47:847 · Dealers required to affix stamps
  10. 47:848 · Tobacco dealers required to furnish bond; waiver
  11. 47:849 · Interstate business of tobacco dealers
  12. 47:850 · Repealed by Acts 1974, No. 415, §2, eff. Jan. 1, 1975
  13. 47:851 · Monthly reports required; dealers receiving unstamped…
  14. 47:852 · Dealers required to furnish duplicate invoices
  15. 47:853 · Examination of invoices and determination of tax by secretary
  16. 47:854 · Declaration of intent and purpose of Chapter
  17. 47:855 · Exemption from tax
  18. 47:856 · Enforcement by collector
  19. 47:857 · Refunds
  20. 47:858 · Certain acts declared felonies
  21. 47:859 · Certain acts declared misdemeanors
  22. 47:860 · Collector authorized to search and seize
  23. 47:861 · Intrastate transportation of unstamped articles prohibited
  24. 47:862 · Importation of unstamped articles, except by common carrier,…
  25. 47:863 · Procedure for seizure, forfeiture, and sale of vehicles used…
  26. 47:864 · Affixing stamps; penalty; compromises
  27. 47:865 · Seizure and forfeiture of unstamped taxable articles
  28. 47:866 · Release of seized property in certain cases
  29. 47:867 · Collector authorized to waive forfeiture proceedings in…
  30. 47:868 · Regulations of metered machines or devices
  31. 47:869 · Disposition of collections
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