Louisiana Revised Statutes Tit. 47, § 322. Collection of the tax

The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner now or hereafter prescribed for collection of the sales tax levied and collected pursuant to the provisions of Chapter 2 of this Subtitle and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in Chapter 2 of this Subtitle.