§ 47:818.127 — Authorization to search; seizure of equipment for evidence

Louisiana § 47:818.127

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.127. Authorization to search; seizure of equipment for evidence
A. The secretary may search and examine any warehouse, boat, store, storeroom,
automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means
of transportation when there is probable cause to believe the terms of this Subpart have been,
or are being, violated.
B. The transport of compressed natural gas, liquefied natural gas, or liquefied
petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be
prohibited. The means used in the transportation of the compressed natural gas, liquefied
natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has
not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.

Legislative History

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