RS 47:818.126
254 words·~1 min read·
/la/title-47/47-2426A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:818.126
§818.126. Power to stop and investigate vehicles; fines, collection, and enforcement
A. The secretary, his authorized designee, any weights and standards police officer, or any motor carrier safety police officer shall be empowered to stop any commercial motor vehicle which appears to be operating with compressed natural gas, liquefied natural gas, or liquefied petroleum gas for the purpose of examining the invoices and for any other investigative purposes reasonably necessary to determine whether the taxes imposed by this Subpart have been paid or whether the vehicle is being operated in compliance with the provisions of this Subpart.
B. If, after examination or investigation, it is determined that the tax imposed by this Subpart has not been paid with respect to the compressed natural gas, liquefied natural gas, or liquefied petroleum gas being used in the vehicle, the secretary, his authorized designee, the weights and standards police officer, or the motor carrier safety police officer may assess the tax due together with the applicable penalty provided in this Subpart, to the owner or operator of the vehicle.
C. The secretary, his authorized designee, the weights and standards police officer, or the motor carrier safety police officer may impound any vehicle found to be operating in violation of this Subpart or any vehicle for which inspection has been refused until such time as an inspection has been completed or any tax, interest, penalties, and other charges assessed as provided in this Subpart have been paid.
Acts 2015, No. 147, §1, eff. July 1, 2015.