La. Revenue and Taxation § 47:779
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
In order to strengthen and make more effective the manner and methods of enforcing payment of the taxes levied in Parts I, II, and III of this Chapter, and to insure the collection thereof, the collector is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Chapter have been, or are being violated.
La. Revenue and Taxation § 47:779