Louisiana Revised Statutes 26:921 – Public records
Terms Used In Louisiana Revised Statutes 26:921
- Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 26:901
- Dealer: includes every person who manufactures or purchases cigars, cigarettes, or other tobacco products for distribution or resale in this state. See Louisiana Revised Statutes 26:901
- Exporter license: means the stamping agent designation as set forth in La. See Louisiana Revised Statutes 26:901
- Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 26:901
A. The commissioner shall maintain a list of all wholesale and retail dealers who hold a permit in this state. Nothing contained in this Chapter shall be construed to prevent the commissioner from disclosing to any person upon request the name and address of any dealer who holds a permit, but the commissioner shall not disclose any tax information the disclosure of which is otherwise prohibited by law.
B. The commissioner shall provide on its website the list of all persons licensed as stamping agents pursuant to La. Rev. Stat. 26:902(2)(a).
C. The commissioner shall provide on its website the list of all persons holding an exporter license pursuant to La. Rev. Stat. 26:902(2)(b).
Acts 1997, No. 1370, §2, eff. Oct. 1, 1997; Acts 2013, No. 221, §2.