---
urn: urn:us-la:rs:47:780
citation: "R.S. 47:780"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 7 › Part IV"
acts_citations:
---

# Seizure of equipment for evidence

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.