Louisiana Revised Statutes 47:868 – Regulations of metered machines or devices
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Terms Used In Louisiana Revised Statutes 47:868
- Collector: means the collector of revenue for the State of Louisiana or his duly authorized representatives. See Louisiana Revised Statutes 47:842
- Dealer: includes every person who manufactures or purchases cigars, cigarettes or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. See Louisiana Revised Statutes 47:842
- Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 47:842
A. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
B. When the dealer affixes stamps to containers of taxable commodities by use of the metered stamping machine or device, the cost of purchase, rental and maintenance thereof shall be borne by the dealer. The collector shall prescribe regulations governing the use of metered stamping machines or devices and the right is reserved to the collector to prohibit the use of the metered machine or device where the collector shall find any party violating the terms and provisions of this Chapter, his regulations, or of the Unfair Sales Law, La. Rev. Stat. 51:421-51:427.
Amended by Acts 1952, No. 107, §1; Acts 1998, No. 4, §1, eff. June 4, 1998.