Louisiana § RS 47:312 - Failure to pay tax on imported tangible personal property or digital products; grounds for attachment
Full text of Louisiana Louisiana Civil Code § RS 47:312 — Failure to pay tax on imported tangible personal property or digital products; grounds for attachment, with citation guidance and answers to common questions.
§ RS 47:312. Failure to pay tax on imported tangible personal property or digital products; grounds for attachment
A. The failure of any dealer to pay the tax and any interest, penalties, or costs due pursuant to the provisions of this Chapter on any tangible personal property or digital products imported from outside the state for use, consumption, distribution, or storage to be used in this state, or imported for the purpose of leasing or renting the same, shall make the tax, interest, penalties, or costs ipso facto delinquent. This failure shall be a sufficient ground for the attachment of the personal property imported wherever it may be found, whether the delinquent taxpayer is a resident or nonresident, and whether the property is in the possession of the delinquent taxpayer or in the possession of other persons.
B. It is the intention of this law to prevent the disposition of tangible personal property or digital products in order to ensure payment of the tax imposed by this Chapter, together with interest, penalties and costs, and authority to attach is hereby specifically granted to the collector. The procedure prescribed by law in attachment proceedings shall be followed except that no bond shall be required of the state.
Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:312
What does Louisiana Civil Code § RS 47:312 cover?
Section RS 47:312 ("Failure to pay tax on imported tangible personal property or digital products; grounds for attachment") 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 47:312?
A common citation format is "Louisiana Civil Code § RS 47:312" (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 47:312 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.