§ 26:279 — Submission of applications; delay

§279. Submission of applications; delay
All applications for state permits shall be mailed or delivered to the commissioner
in Baton Rouge at the state capitol, and all applications for local permits shall be mailed or
delivered to the respective local authorities. An applicant shall mail or deliver his
applications for state and local permits within twenty-four hours of each other. If he fails to
do so, his state application may be withheld and the permits denied. Upon receipt of an
application, the commissioner or the local authorities, as the case may be, shall stamp the
day, month, and year received, and the commissioner shall verify that the applicant does not
owe the state or the political subdivision in which the business is located any delinquent sales
taxes, penalties, or interest, excluding items under formal appeal pursuant to applicable
statutes. The commissioner and officers or employees specifically so authorized by the
commissioner and local authorities may issue the permits immediately after proper
investigation but, for a period of thirty-five days after receipt of the application, such permits
shall operate on a probationary basis subject to final action on opposition to, or withholding
of, the permit as hereinafter provided.

Legislative History

Amended by Acts 1958, No. 186, §1; Acts 1987, No. 696, §1; Acts 2011, No. 259, §1; Acts 2012, No. 34, §1; Acts 2015, No. 382, §1; Acts 2015, No. 460, §1, eff. Jan. 1, 2016; Acts 2018, No. 449, §1.