La. Stat. tit. 3 § 4690.1
Notwithstanding any provision of law to the contrary, the commissioner 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 R.S. 47:818.111 et seq., and the provisions of this Subpart 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.
La. R.S. § 3:4690.1