La. Revenue and Taxation § 47:316
Current with changes from the 2024 Legislative Session
The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.
La. Revenue and Taxation § 47:316