La. Revenue and Taxation § 47:788
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The collector shall collect and enforce the collection of the taxes levied in this Chapter on gasoline or motor fuel, lubricating oil, and kerosene. In the discharge of that duty, his power and authority to examine the records of taxpayer and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Sub-title II of this Title.
La. Revenue and Taxation § 47:788