§ 82-349. Payment by purchaser when dealer fails to collect tax.

Latest version.

Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale as imposed by this article, then in addition to all other rights, obligations and remedies provided, such tax shall be payable by the purchaser directly to the taxing authority, and it shall be the duty of the purchaser to file a return thereof with the director and to pay the tax imposed thereon to the taxing authority within 15 days after such sale was made or rendered.

(Parish Code 1977, § 21-59)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');