reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:818.123 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.123. Notice of discontinuance, sale, or transfer of business

RS 818.123 - Notice of discontinuance, sale, or transfer of business  A. Prior to discontinuing any business to which a license has been issued pursuant to the provisions of this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the effective date of the discontinuance, sale, or transfer and shall surrender the license to the secretary. The notice shall state the effective date of the discontinuance and, if the licensee has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business was transferred or relinquished. The notice shall also include any other information required by the secretary.  B. If a licensee liable for any tax, interest, or penalty levied in accordance with this Subpart sells or transfers the business or quits the business, the licensee shall make a final return and payment within fifteen days after the date of selling, transferring, or quitting the business. The purchaser or assigns, if any, shall withhold sufficient amounts of the purchase monies to cover the amount of taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that all taxes, interest, and penalties have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on the account of the operation of the business by any former owner, owners, or assigns.  C. In the case of a licensee who has quit a business but who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that licensee shall be liable for any tax, interest, or penalty owed by the original business.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.124 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.124. Engaging in business without a license; penalty

RS 818.124 - Engaging in business without a license; penalty  Any person who engages in or performs any business activity for which a license is required by this Subpart without having first obtained and subsequently retained a valid license shall be subject to a penalty of ten thousand dollars for a first violation. For each subsequent violation, the penalty shall be determined by multiplying the penalty for the first violation by the total number of all violations. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.125 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.125. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business

RS 818.125 - Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business  A. Failure to pay any tax levied in this Subpart or any interest, penalties, or applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto and without demand or putting in default, make the tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment of the tax, penalties, and interest, which shall be sufficient grounds for attachment of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas, wherever fuel may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is in the possession of the delinquent taxpayer or in the possession of other persons. Each compressed natural gas, liquefied natural gas, or liquefied petroleum gas licensee shall be responsible for the payment of the applicable tax levied in this Subpart, together with any interest, penalties, and costs accruing thereon, and the secretary may attach, seize, or sequester any compressed natural gas, liquefied natural gas, or liquefied petroleum gas subject to tax under this Subpart when a tax is not paid when it was due and payable. The procedure prescribed by law shall be followed except that the secretary shall not be required to provide a bond.  B. When a licensee fails to pay any tax levied under this Subpart, or any interest, penalties, or applicable costs or fails to furnish bond as provided in this Subpart, the secretary may file a rule on the licensee, by motion in a court of competent jurisdiction, to show cause as to why the licensee should not be ordered to cease from further pursuit of business as a licensee. The rule shall be heard by the court not less than two days nor more than ten days, exclusive of holidays, after service of the rule on the licensee. The rule may be tried out of term and in chambers, and shall always be tried by preference. In case the rule is made absolute, the order rendered by the court shall be considered a judgment in favor of the state prohibiting the licensee from the further pursuit of the business until the licensee has paid the delinquent tax, penalties, and interest and has furnished the bond required by this Subpart. Each violation of the injunction shall be considered a contempt of court and shall be punishable in accordance with the law.  C. When a bond has been furnished by the licensee, the surety on the bond may be joined in the rule with the licensee and may be held liable in solido for the amount of tax, interest, penalties, attorney fees, and costs.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.126 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.126. Power to stop and investigate vehicles; fines, collection, and enforcement

RS 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.
LA Rev Stat § 47:818.127 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.127. Authorization to search; seizure of equipment for evidence

RS 818.127 - Authorization to search; seizure of equipment for evidence  A. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transportation when there is probable cause to believe the terms of this Subpart have been, or are being, violated.  B. The transport of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be prohibited. The means used in the transportation of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.128 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.128. Inspection of records, storage facilities; penalty

RS 818.128 - Inspection of records, storage facilities; penalty  A. The secretary may examine the books, records, and other documents of all companies, agencies, or firms operating in this state, whether the companies, agencies, or firms conduct their business by rail, water, or otherwise, in order to identify licensees that are importing or otherwise shipping compressed natural gas, liquefied natural gas, or liquefied petroleum gas which are liable for tax under this Part. The examination by the secretary authorized by this Section shall be conducted during reasonable business hours of the licensee.  B. Any person who refuses to permit an inspection of records or storage facilities or refuses to permit an audit shall be subject to a penalty of five thousand dollars in addition to any other penalty imposed in accordance with provisions of this Subpart.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.129 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.129. Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment

RS 818.129 - Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment  A. Upon the discovery of any compressed natural gas, liquefied natural gas, or liquefied petroleum gas illegally imported into or illegally transported, delivered, stored, or sold within this state, the secretary shall order the tank or other storage receptacle in which the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located to be seized and locked or sealed until the tax, interest, and penalties levied or imposed in accordance with the provisions of this Subpart are assessed and paid.  B. If the tax is not paid within thirty days of the assessment, the secretary may, in addition to other remedies authorized in this Subpart, sell the compressed natural gas, liquefied natural gas, or liquefied petroleum gas and use the proceeds of the sale to satisfy the assessment due. Any funds collected from the sale that exceed the assessment and costs of the sale shall be returned to the owner of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas.  C. All compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and any property, corporeal or incorporeal, found on the person or in any vehicle that the person is using, including the vehicle itself, to aid in the transportation or sale of illegally transported, delivered, stored, sold, imported, or acquired compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported, or acquired compressed natural gas, liquefied natural gas, or liquefied petroleum gas is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall be subject to seizure, forfeiture, and sale by the secretary in the manner provided for in this Subpart.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.132 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.132. Collaboration with commissioner of agriculture

RS 818.132 - Collaboration with commissioner of agriculture  Notwithstanding any provision of law to the contrary, the commissioner of agriculture shall have the duty and authority to assist the secretary of the Department of Revenue in collecting the taxes and any interest or penalties due pursuant to the provisions of this Subpart, and the provisions of Subpart E of Part II of Chapter 30 of Title 3 of the Louisiana Revised Statutes of 1950 that are not inconsistent with this duty shall apply for such purposes. Subject to the oversight of the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs, the commissioner, in consultation with the secretary, shall promulgate rules pursuant to the Administrative Procedure Act to provide procedures and processes for the orderly regulation and enforcement of the laws governing taxation of compressed natural gas, liquefied natural gas, and liquefied petroleum gas.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:820.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.1. Imposition of tax

RS 820.1 - Imposition of tax  A. There is hereby levied a tax of four cents per gallon on all gasoline, diesel fuels, and special fuels as presently taxed by the provisions of Part V-A of this Chapter. The tax imposed herein shall be in addition to any other tax imposed on gasoline, diesel fuels, and special fuels. B. The tax imposed herein shall be levied, collected, and administered in the same manner as provided in this Chapter for the taxes levied on gasoline and motor fuels and on special fuels. The secretary may promulgate rules and regulations as necessary for the administration of this Part. Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 2005, No. 252, §2, eff. July 1, 2006.
LA Rev Stat § 47:820.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.3. Employment of Louisiana residents

RS 820.3 - Employment of Louisiana residents  A. At least eighty percent of the employees employed on any Transportation Infrastructure Model for Economic Development (TIME) project must be Louisiana residents. A "Louisiana resident" shall be defined for the purposes of this Part as a person who has resided in this state for at least one hundred eighty consecutive days at the time of initial employment, as evidenced by a valid Louisiana motor vehicle operator's license or bill for utility services.  B. The provisions of Subsection A of this Section shall not be applicable to any Transportation Infrastructure Model for Economic Development project if federal funds are used for a minimum of fifty percent of the cost of funding the project and if the federal government specifically requires that the state of Louisiana waive the eighty percent residency requirement for that project.  Acts 1991, No. 557, §1, eff. July 16, 1991.
LA Rev Stat § 47:820.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.

RS 820.5 - Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
LA Rev Stat § 47:820.5.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5.2. Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.

RS 820.5.2 - Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
LA Rev Stat § 47:820.5.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5.3. Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.

RS 820.5.3 - Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.
LA Rev Stat § 47:820.5.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5.5. Interoperability

RS 820.5.5 - Interoperability A. All public toll facilities in this state shall operate on an interoperable basis for toll collection and toll violation enforcement. B. The secretary of the Department of Transportation and Development, notwithstanding any other provisions of law to the contrary, is hereby authorized and empowered to develop and promulgate the policies and procedures for the implementation of toll and toll violation interoperability. Acts 2008, No. 171, §1, eff. June 12, 2008.
LA Rev Stat § 47:820.5.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5.6. Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles

RS 820.5.6 - Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles A. Notwithstanding any other provision of law to the contrary, all emergency vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana. B. For the purposes of this Section, "emergency vehicles" shall be defined as all emergency vehicles performing a public service that permits them, under existing laws and regulations, to display emergency vehicle lights in order to carry out ambulance functions in accordance with the laws relative thereto, when such lights are in actual use. This shall also apply to emergency vehicles privately owned but entitled to such public emergency usage. Any emergency vehicle positioned on the south side of the Tomey J. Doucet Bridge in case of an emergency shall also have free and unhampered passage crossing the bridge. C. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section. Acts 2010, No. 30, §1.
LA Rev Stat § 47:820.5.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5.7. Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle

RS 820.5.7 - Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle A.(1) Notwithstanding any other provision of law to the contrary, the following list of vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leeville, Louisiana: (a) Ambulances of the Grand Isle Emergency Vehicle Services. (b) Official vehicles of the Grand Isle Independent Levee District. (c) Official vehicles and a medical transportation van of the town of Grand Isle. (d) Official, logo-bearing vehicles of the Grand Isle Port Commission. (2) The exemption shall be granted only when the vehicles are being used in the performance of official duties. (3) Any permanent resident of Grand Isle shall be exempted from the payment of tolls when crossing the Tomey J. Doucet Bridge when the resident purchases an exempt toll tag, presents a certificate of motor vehicle registration, and any one of the following documents for proof of residency: (a) An official Louisiana driver's license. (b) Proof of homestead exemption. (c) A voter registration card. B. The Department of Transportation and Development shall, in accordance with the Administrative Procedure Act, adopt rules and regulations for the efficient implementation and enforcement of the provisions of this Section. Acts 2010, No. 826, §1.
LA Rev Stat § 47:820.5.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.5.8. Toll collection on the Crescent City Connection Bridge; proposition

RS 820.5.8 - Toll collection on the Crescent City Connection Bridge; proposition A. The governor shall call an election to be held at the same time as the statewide election held on November 6, 2012, in the election area to determine whether tolls shall be collected beginning on January 1, 2013, and ending on December 31, 2033, on the Crescent City Connection Bridge, at the rate provided by law. B. As used in this Section, the following terms shall mean: (1) "Crescent City Connection Bridge" collectively shall mean Bridges No. 1 and No. 2, comprising the Crescent City Connection. (2) "Election area" shall mean the parishes of Jefferson, Orleans, and Plaquemines. C. The ballot for the election shall state as follows: "PROPOSITION ON CRESCENT CITY CONNECTION BRIDGE TOLL Shall the toll be renewed and collected on the Crescent City Connection Bridge at the rate provided by law beginning on January 1, 2013, and ending on December 31, 2033, with the toll revenue dedicated solely for the following purposes along U.S. 90Z from Interstate 10 to U.S. 90: operations, maintenance, landscaping, grass cutting, trash pickup, functional and ornamental lighting, police functions, inspections, motorist assistance patrols, and capital projects on the bridges, approaches, and roadways and with further authorization for such tolls to be funded into revenue bonds for any one or more capital projects?" D.(1) If a majority of the qualified electors of the election area voting on the proposition approve the proposition, the tolls shall be renewed and collected on the Crescent City Connection Bridge, at the rate provided by law, such collection beginning on January 1, 2013, and ending on December 31, 2033. (2) If a majority of the qualified electors of the election area voting on the proposition vote against such proposition, then no such toll shall be renewed and collected on the Crescent City Connection Bridge. E. The secretary of state shall prepare the ballot for the election. F. Except as otherwise provided, the election required pursuant to this Section shall be conducted in accordance with the Louisiana Election Code. G. Notwithstanding Chapter 8-A of the Louisiana Election Code, the costs of the election required pursuant to this Section shall be borne by the state. Acts 2012, No. 865, §1, eff. June 15, 2012. NOTE: The election provided for in Section 1 of Act 865 was held on November 6, 2012, resulting in the renewal of the tolls. The election was challenged in December, 2012 in the suit entitled Michael J. Teachworth v. Bobby Jindal, et al. In March, 2013, the November election result was nullified and the court ordered an election on the toll referendum for voters in Orleans, Jefferson and Plaquemines parishes on May 4, 2013, at which time the tolls were rejected.
LA Rev Stat § 47:820.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§820.6. Roadside vegetation master plan

RS 820.6 - Roadside vegetation master plan  A. The department, by rule, shall establish a master plan for roadside vegetation preparation and maintenance for the projects enumerated in R.S. 47:820.2. The rule or rules shall be adopted in accordance with the Administrative Procedure Act.  B. The master plan shall contain two parts:  (1) Phase I shall be those requirements for preparing the roadside for the type and level of maintenance which insures the safety of the public, which is compatible with the adjacent property, and which provides for wildflower preservation and planting.  (2) Phase II shall include a complete annual schedule for roadside vegetation maintenance with a proper balance of mowing, litter control, herbicide operations, and planting and cultivation of native Louisiana wildflowers.  C.(1) Prior to the requests for bids for the project, the department shall publish a notice in the official state journal that the master plan has been completed.  (2) The master plan shall be made available to all interested parties who may submit comments in writing to the department.  (3) The department shall submit a copy of the master plan and the comments from interested parties to the Joint Legislative Committee on Transportation, Highways and Public Works for its review.  D.(1) The department shall follow phase II of the master plan in the maintenance of the roadside.  (2) The master plan shall be updated periodically as conditions change.  Acts 1989, No. 682, §1, eff. Jan. 1, 1990.