2015 Louisiana Laws
Revised Statutes
TITLE 51 - Trade and Commerce
RS 51:1312 - .Authority of the secretary
§1312. Authority of the secretary
A. The secretary shall have the authority and may use the procedures provided to him in Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 to audit or investigate the tax free shopping program or to collect any tax, interest, penalty or other monies due from any retailer, international traveler, or the refund agency, or to otherwise enforce or administer the provisions of this Chapter.
B. The secretary may also promulgate rules and regulations regarding the accounting of or internal controls for the tax free shopping program and any such rule or regulation shall be implemented and enforced by the refund agency and the commission.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1.
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017.
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