Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX

Rule 3. - Motor vehicle sales.

Latest version.

With respect to sales of motor vehicles, the dealer shall give to the purchaser at the time of the sale, a certificate signed by him showing the serial number, motor number, type and model of motor vehicle, and whether or not the tax imposed by the ordinance has been paid.

If the tax has not been paid because the motor vehicle was taken in trade and is not subject to the tax, then the dealer shall give to the purchaser a certificate so stating.

                    
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