La. Revenue and Taxation § 47:818.127
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Section 47:818.127 - Authorization to search; seizure of equipment for evidenceA. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transportation when there is probable cause to believe the terms of this Subpart have been, or are being, violated.B. The transport of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be prohibited. The means used in the transportation of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.La. Revenue and Taxation § 47:818.127
Acts 2015, No. 147, §1, eff. July 1, 2015.Added by Acts 2015, No. 147,s. 1, eff. 7/1/2015.