{
  "urn": "urn:us-la:rs:47:780",
  "title_number": "47",
  "section_number": "780",
  "citation": "R.S. 47:780",
  "heading": "Seizure of equipment for evidence",
  "text": "Any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any gasoline or motor fuel, lubricating oil, or kerosene taxed by this Chapter without the tax thereon having been paid, or a bond furnished to guarantee the payment of the said tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "7",
      "name": "TAXES ON PETROLEUM PRODUCTS"
    },
    {
      "level": "part",
      "number": "IV",
      "name": "PROVISIONS COMMON TO TAXES ON GASOLINE OR MOTOR FUEL AND LUBRICATING OILS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 7 › Part IV",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102508",
  "website_law_id": 102508,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:1044383e3a9a7b7cafa178b36a0e65d5953fa0b1ad9abeeb292a3482a245ad2c",
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}