Louisiana § RS 3:4690.1 - Enforcement of certain tax provisions

Full text of Louisiana Louisiana Civil Code § RS 3:4690.1 — Enforcement of certain tax provisions, with citation guidance and answers to common questions.

§ RS 3:4690.1. Enforcement of certain tax provisions

            Notwithstanding any provision of law to the contrary, the commissioner 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 R.S. 47:818.111 et seq., and the provisions of this Subpart 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, §2, eff. July 1, 2015.

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

Frequently Asked Questions About Louisiana § RS 3:4690.1

What does Louisiana Civil Code § RS 3:4690.1 cover?

Section RS 3:4690.1 ("Enforcement of certain tax provisions") 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 3:4690.1?

A common citation format is "Louisiana Civil Code § RS 3:4690.1" (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 3:4690.1 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.