La. Stat. tit. 45 § 1179
Current with changes from the 2024 Legislative Session
The collector of revenue shall supervise and enforce the collection of the inspection and supervision fee under the provisions of R.S. 45:1177 and 45:1178 and in assessing the annual fee, the sworn annual statements filed with the commission shall be used to ascertain the amount of the gross revenues upon which the fee is to be computed.
La. R.S. § 45:1179