2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:876 — Collection of taxes
§876. Collection of taxes
Each person accepting a purchase order for a delivery sale shall collect and remit to the secretary all cigarette taxes imposed by this state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that such taxes already have been paid to the state.
Acts 2003, No. 1128, §1, eff. July 2, 2003.
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