---
urn: urn:us-la:rs:47:316
citation: "R.S. 47:316"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 2"
acts_citations:
---

# Collector to provide forms

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.