Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:857
Refunds
# A.
The collector may promulgate rules and regulations providing for the refund to dealer for the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by dealer or returned to manufacturer or jobber.
# B.
The collector may refund a dealer for the cost of stamps affixed to goods, that were listed on the state directory at the time the stamps were affixed but have been subsequently removed from the state directory, upon proof that the goods have been destroyed, the date and location of the destruction, and a verification must be signed by the individuals who witnessed the destruction. The collector may promulgate rules and regulations related to the destruction of the goods and the procedures for refund.
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- 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff.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- 47:845 · Repealed by Acts 1974, No. 414, §2, eff.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- 47:850 · Repealed by Acts 1974, No. 415, §2, eff.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