§ 47:818.126 — Power to stop and investigate vehicles; fines, collection, and enforcement

Louisiana § 47:818.126

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.126. Power to stop and investigate vehicles; fines, collection, and enforcement
A. The secretary, his authorized designee, any weights and standards police officer,
or any motor carrier safety police officer shall be empowered to stop any commercial motor
vehicle which appears to be operating with compressed natural gas, liquefied natural gas, or
liquefied petroleum gas for the purpose of examining the invoices and for any other
investigative purposes reasonably necessary to determine whether the taxes imposed by this
Subpart have been paid or whether the vehicle is being operated in compliance with the
provisions of this Subpart.
B. If, after examination or investigation, it is determined that the tax imposed by this
Subpart has not been paid with respect to the compressed natural gas, liquefied natural gas,
or liquefied petroleum gas being used in the vehicle, the secretary, his authorized designee,
the weights and standards police officer, or the motor carrier safety police officer may assess
the tax due together with the applicable penalty provided in this Subpart, to the owner or
operator of the vehicle.
C. The secretary, his authorized designee, the weights and standards police officer,
or the motor carrier safety police officer may impound any vehicle found to be operating in
violation of this Subpart or any vehicle for which inspection has been refused until such time
as an inspection has been completed or any tax, interest, penalties, and other charges assessed
as provided in this Subpart have been paid.

Legislative History

Acts 2015, No. 147, §1, eff. July 1, 2015.