New Orleans |
Code of Ordinances |
Chapter 10. ALCOHOLIC BEVERAGES |
Article IV. GALLONAGE TAXES |
Division 3. COLLECTION |
§ 10-543. Inspection of records to determine whether tax paid.
Latest version.
The department of finance may inspect any or all books, records and memoranda of any person including any common, public or contract carrier for the purpose of determining whether or not the taxes prescribed by this chapter have been paid.
(Code 1956, § 5-105)
State law reference
Examination of dealers' records, R.S. 26:357.