2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:847 — Dealers required to affix stamps
§847. Dealers required to affix stamps
A. General requirement. Every registered tobacco dealer shall immediately after receipt of any unstamped cigarettes unless sooner offered for sale, cause the same to have the requisite denominations and amount of stamp or stamps to represent the tax affixed as stated herein. The stamping of the unstamped cigarettes shall actually begin as soon as practicable after receipt of the cigarettes in the premises of the tobacco dealer and shall be continued with reasonable diligence by the dealer until all of the unstamped cigarettes have been stamped as provided by law.
B. Unstamped cigarettes. If and whenever any of the cigarettes taxed in this Chapter are found in the place of business of any tobacco dealer or any other person, except bonded interstate tobacco dealers, without the stamps affixed as herein provided, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of this Chapter.
Amended by Acts 1974, No. 415, §1, eff. Jan. 1, 1975.
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