Louisiana § 47:776 Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment

Louisiana Statutes

§ 47:776 — Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment

Louisiana § 47:776

Title 47Revenue and Taxation

This text of Louisiana § 47:776 (Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:776 (2026).

Text

Failure to pay any tax levied under Parts I, II, or III of this Chapter or any interest, penalties or costs applicable thereto, or failure to furnish bond as provided in those Parts and in this Part shall ipso facto and without demand or putting in default, make the said tax, penalties and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or motor fuel, lubricating oil, or kerosene, as the case may be, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or motor fuel, lubricating oil, or kerosene is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or mo

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Failure to pay any tax levied under Parts I, II, or III of this Chapter or any interest, penalties or costs applicable thereto, or failure to furnish bond as provided in those Parts and in this Part shall ipso facto and without demand or putting in default, make the said tax, penalties and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or motor fuel, lubricating oil, or kerosene, as the case may be, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or motor fuel, lubricating oil, or kerosene is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or motor fuel, lubricating oil and kerosene are hereby made responsible for the payment of the tax applicable thereto as levied in Parts I, II, and III of this Chapter, together with any interest, penalties and costs accruing thereon; and the collector is hereby specifically authorized to attach, seize or sequester any gasoline or motor fuel, lubricating oil or kerosene subject to tax under those Parts when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed, except that no bond shall be required of the collector.