2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§818.35. Special authority to enforce collection of taxes collected; personal liability
RS 818.35 - Special authority to enforce collection of taxes collected; personal liability
Notwithstanding any other provision of law to the contrary, if any individual, corporation, limited liability company, limited partnership, or other business organization fails to file returns or to remit the gasoline or diesel fuel taxes collected and not remitted, the secretary is authorized, as an alternative means of enforcing collection, to hold those owners, officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes collected, personally liable for the total amount of such taxes collected and not remitted together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such owners, officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who fail to remit the taxes collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561.
Acts 2005, No. 252, §1, eff. July 1, 2006.
