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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:771 - Application of provisions
Universal Citation: LA Rev Stat § 47:771 (2018)
PART IV. PROVISIONS COMMON TO TAXES ON GASOLINE
OR MOTOR FUEL AND LUBRICATING OILS
§771. Application of provisions
The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder. In case of a conflict between the provisions of those Parts and the provisions of this Part, the former shall prevail.
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