§ 3-2. Same—Collection.

Latest version.

The tax herein levied shall be collected by all Louisiana wholesale dealers from their vendees purchasing for consumption in the parish, outside of the incorporated municipalities of the parish, on each sale, and such tax shall be remitted by such wholesale dealer to the collector of revenue of the state, for each month, or before the 20th day of each month, on or before the 20th day of each succeeding month, respectively, all in accordance with the rules and regulations promulgated by the collector of revenue and as provided by state law.

(Code 1969, § 3-2)

State law reference

Collection authorized, R.S. 26:493.

                    
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