2019 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§818.128. Inspection of records, storage facilities; penalty
RS 818.128 - Inspection of records, storage facilities; penalty
A. The secretary may examine the books, records, and other documents of all companies, agencies, or firms operating in this state, whether the companies, agencies, or firms conduct their business by rail, water, or otherwise, in order to identify licensees that are importing or otherwise shipping compressed natural gas, liquefied natural gas, or liquefied petroleum gas which are liable for tax under this Part. The examination by the secretary authorized by this Section shall be conducted during reasonable business hours of the licensee.
B. Any person who refuses to permit an inspection of records or storage facilities or refuses to permit an audit shall be subject to a penalty of five thousand dollars in addition to any other penalty imposed in accordance with provisions of this Subpart.
Acts 2015, No. 147, §1, eff. July 1, 2015.
