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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§780. Seizure of equipment for evidence
Universal Citation: LA Rev Stat § 47:780 (2021)
RS 780 - Seizure of equipment for evidence
Any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any gasoline or motor fuel, lubricating oil, or kerosene taxed by this Chapter without the tax thereon having been paid, or a bond furnished to guarantee the payment of the said tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this Chapter.
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