Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:856
Enforcement by collector
Official textlegis.la.gov
The collector shall collect, supervise and enforce the collection of all taxes and penalties that may be due under the provisions of this Chapter, and to that end he is vested with all of the powers and authority conferred by this Chapter.
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- 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff.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- 47:845 · Repealed by Acts 1974, No. 414, §2, eff.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- 47:850 · Repealed by Acts 1974, No. 415, §2, eff.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