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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:861

Intrastate transportation of unstamped articles prohibited

Official textlegis.la.gov

The transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle or other means of transportation of any article on which the tax is levied by this Chapter, upon which article the tax as levied by this Chapter has not been paid, is prohibited, and the automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any such article shall be subject to seizure by the collector and forfeiture and sale in the manner hereinafter provided.

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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  3. 47:841.2 · Repealed by Acts 2018, No. 612, §22, eff.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  7. 47:845 · Repealed by Acts 1974, No. 414, §2, eff.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  12. 47:850 · Repealed by Acts 1974, No. 415, §2, eff.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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