Louisiana § RS 54:182 - Monthly reports

Full text of Louisiana Louisiana Civil Code § RS 54:182 — Monthly reports, with citation guidance and answers to common questions.

§ RS 54:182. Monthly reports

Except as provided in R.S. 54:185, every person who conducts or operates a warehouse and who receives or stores in the warehouse goods which are subject to excise, license, or privilege taxes under the laws of Louisiana shall file monthly reports with the Collector of Revenue on or before the fifteenth day of the month succeeding the period covered by the statement.  These reports shall show the name and address of the owner of such goods being held in store in the warehouse, the kind and quantity of these goods, and the goods of this type that were delivered or shipped from the warehouse, the date of shipment, the name and address of the consignee, and the kind and quantity of goods delivered or shipped.

Source: official Louisiana text · Last verified 2026-08-27

Frequently Asked Questions About Louisiana § RS 54:182

What does Louisiana Civil Code § RS 54:182 cover?

Section RS 54:182 ("Monthly reports") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Louisiana § RS 54:182?

A common citation format is "Louisiana Civil Code § RS 54:182" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Louisiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.

How does Louisiana § RS 54:182 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.