La. Revenue and Taxation § 47:818.41

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:818.41 - Grounds for denial of license

A. The secretary may refuse to issue a license under this Subpart if the applicant or any principal of the applicant:

(1) Had a license or registration issued under prior law or this Subpart canceled by the secretary for reason as set forth in R.S. 47:818.42.

(2) Had a license or registration issued by another state revoked, denied, or canceled for cause.

(3) Had a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder, or a similar federal authorization, revoked.

(4) Has been convicted of any offense involving fraud or misrepresentation.

(5) Has been convicted of any other offense that indicates that the applicant may not comply with this Subpart if issued a license.

(6) Is in arrears to the state for any taxes.

(7) Is determined not to be the real party in interest.

(8) His agents, officers, or employees have a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction.

(9) For good cause as determined by the secretary.

B. No license shall be granted when the applicant or anyone connected with the applicant's business has been previously convicted of any violation of this Chapter or of any felony under the laws of this state or of the United States.

La. Revenue and Taxation § 47:818.41

Acts 2005, No. 252, §1, eff. July 1, 2006.

Acts 2005, No. 252, §1, eff. 7/1/2006.