§ 21-47. Collection.

Latest version.

The tax levied pursuant to this article shall be collected by any and all state wholesale dealers from their vendees purchasing for consumption in the parish on each sale and shall be remitted by the wholesale dealers to the collector of revenue of the state for each month, on or before the 20th day of each succeeding month, respectively, all in accordance with rules and regulations promulgated by the collector of revenue.

(Code 1975, § 23:160B)

                    
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