2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:818.55 - Authorization to search; seizure of equipment for evidence
§818.55. Authorization to search; seizure of equipment for evidence
A. The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Subpart have been, or are being violated.
B. Any automobile, truck, boat, conveyance, vehicle, or other means of transportation caught or detected transporting any gasoline or diesel fuel on which any tax as levied by this Subpart has not been paid is prohibited and the means so used in the transportation of the gasoline or diesel fuel shall be subject to seizure by the collection and forfeiture and sale as provided in this Subpart.
Acts 2005, No. 252, §1, eff. July 1, 2006.
