§ 47:818.128 — Inspection of records, storage facilities; penalty

Louisiana § 47:818.128

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.128. Inspection of records, storage facilities; penalty
A. The secretary may examine the books, records, and other documents of all
companies, agencies, or firms operating in this state, whether the companies, agencies, or
firms conduct their business by rail, water, or otherwise, in order to identify licensees that
are importing or otherwise shipping compressed natural gas, liquefied natural gas, or
liquefied petroleum gas which are liable for tax under this Part. The examination by the
secretary authorized by this Section shall be conducted during reasonable business hours of
the licensee.
B. Any person who refuses to permit an inspection of records or storage facilities or
refuses to permit an audit shall be subject to a penalty of five thousand dollars in addition to
any other penalty imposed in accordance with provisions of this Subpart.

Legislative History

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