2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:2608 — Seizure and forfeiture of property
§2608. Seizure and forfeiture of property
A. All of the property of a dealer who in violation of this Part has failed to pay the required tax is subject to seizure and forfeiture as provided in R.S. 32:1550 et seq. For purposes herein, property shall include but not be limited to contraband as defined in R.S. 32:1550.
B. All funds collected from the seized and forfeited property shall be disbursed as set forth in this Part.
C. The filing of an action for forfeiture or seizure in accordance with the provisions of R.S. 40:2601 through 2622 shall preempt and result in a superior lien or security right in any property which is subject to seizure and sale pursuant to the provisions of this Part.
Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
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