La. Stat. tit. 37 § 1662
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
No state tax collector, sheriff, or other officer exercising the duties of a state tax collector shall issue state tax licenses without first complying with the provisions of R.S. 37:1661.
La. R.S. § 37:1662