La. Revenue and Taxation § 47:780
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any gasoline or motor fuel, lubricating oil, or kerosene taxed by this Chapter without the tax thereon having been paid, or a bond furnished to guarantee the payment of the said tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this Chapter.
La. Revenue and Taxation § 47:780