Louisiana Statutes
§ 47:2608 — Seizure and forfeiture of property
Louisiana·Title 47 Revenue and Taxation
A.All of the property of a dealer who in violation of this Part has failed to pay the required tax is subject to seizure and forfeiture as provided in R.S. 32:1550 et seq. For purposes herein, property shall include but not be limited to contraband as defined in R.S. 32:1550.
B.All funds collected from the seized and forfeited property shall be disbursed as set forth in this Part.
C.The filing of an action for forfeiture or seizure in accordance with the provisions of R.S. 40:2601 through 2622 shall preempt and result in a superior lien or security right in any property which is subject to seizure and sale pursuant to the provisions of this Part.
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Related
State v. Fifteen Thousand, Four Hundred Thirty-One Dollars
779 So. 2d 1043 (Louisiana Court of Appeal, 2001)
Legislative History
Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
Nearby Sections
15
§ 47:2601
§ 47:2601§ 47:2602
Definitions§ 47:2603
Use of stamps required§ 47:2605
Confidential nature of information§ 47:2606
Investigatory powers§ 47:2607
Penalties§ 47:2608
Seizure and forfeiture of property§ 47:2609
Distribution of proceeds; formula§ 47:261
§ 47:261§ 47:2610
Exceptions§ 47:2611
§ 47:2611§ 47:262
Overpayment of installment