2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:849 Interstate business of tobacco dealers

§849.  Interstate business of tobacco dealers

Any registered tobacco dealer desiring to engage in interstate business shall furnish a bond for that purpose.  This bond shall be in addition to the bond provided for in R.S. 47:848, in an amount and of tenor and solvency satisfactory to the collector.  He shall then be permitted to set aside such part of his stock as may be absolutely necessary for the conduct of such interstate business, without affixing the stamps required by this Chapter.  Such interstate stock shall be kept in an entirely separate part of the building, separate and apart from stamped stock, and the interstate business shall be conducted by the dealer in accordance with rules and regulations to be promulgated by the collector.  

Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975.