La. Revenue and Taxation § 47:772
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
It shall be compulsory for each dealer in gasoline or motor fuel, lubricating oil, or kerosene to furnish bonds or bonds as provided in Parts I, II, and III of this Chapter. The collector shall accept a bond or bonds of any solvent surety company authorized to operate in the state in lieu of the immediate payment of the tax.
La. Revenue and Taxation § 47:772