Louisiana Statutes
§ 47:818.55 — Authorization to search; seizure of equipment for evidence
Louisiana § 47:818.55
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:818.55 (Authorization to search; seizure of equipment for evidence) 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. § 47:818.55 (2026).
Text
A.The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Subpart have been, or are being violated.
B.Any automobile, truck, boat, conveyance, vehicle, or other means of transportation caught or detected transporting any gasoline or diesel fuel on which any tax as levied by this Subpart has not been paid is prohibited and the means so used in the transportation of the gasoline or diesel fuel shall be subject to seizure by the collection and forfeiture and sale as provided in this Subpart.
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Legislative History
Acts 2005, No. 252, §1, eff. July 1, 2006.
Nearby Sections
15
§ 47:818.1
§ 47:818.1§ 47:818.11
§ 47:818.11§ 47:818.111
Taxes levied; rates; unit of measurement§ 47:818.112
Imposition of tax§ 47:818.113
Presumption of use; backup tax§ 47:818.114
Dealer's license; application procedure§ 47:818.115
Grounds for denial of a license§ 47:818.116
License revocation; cancellation§ 47:818.117
Bond requirements; amountsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:818.55, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A818.55.