2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:818.127 - Authorization to search; seizure of equipment for evidence
§818.127. Authorization to search; seizure of equipment for evidence
A. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transportation when there is probable cause to believe the terms of this Subpart have been, or are being, violated.
B. The transport of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be prohibited. The means used in the transportation of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.
Acts 2015, No. 147, §1, eff. July 1, 2015.
