{"data":{"id":"us-la/rs-47-316","jurisdiction":"us-la","citation":"RS 47:316","heading":"Collector to provide forms","body":"The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101943","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:23Z","sha256":"01692d16cf78a740928ccd868b8dd29f0a0f4e06f43455fef17cf8da29534e14","source_id":"us-la","stale":false,"prev":"us-la/rs-47-315.5","next":"us-la/rs-47-317"},"notice":"GroundRules: Original legal text. Not legal advice."}