§ 47:818.132 — Collaboration with commissioner of agriculture

Louisiana § 47:818.132

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.132. Collaboration with commissioner of agriculture
Notwithstanding any provision of law to the contrary, the commissioner of agriculture
shall have the duty and authority to assist the secretary of the Department of Revenue in
collecting the taxes and any interest or penalties due pursuant to the provisions of this
Subpart, and the provisions of Subpart E of Part II of Chapter 30 of Title 3 of the Louisiana
Revised Statutes of 1950 that are not inconsistent with this duty shall apply for such
purposes. Subject to the oversight of the House Committee on Ways and Means and the
Senate Committee on Revenue and Fiscal Affairs, the commissioner, in consultation with
the secretary, shall promulgate rules pursuant to the Administrative Procedure Act to provide
procedures and processes for the orderly regulation and enforcement of the laws governing
taxation of compressed natural gas, liquefied natural gas, and liquefied petroleum gas.

Legislative History

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