Louisiana Revised Statutes Tit. 47, § 818.118. Duties of persons holding tax payments as trustees

A. A person who receives or collects tax due in accordance with the provisions of this Subpart shall hold the amount received or collected in trust for the benefit of the state and shall have a fiduciary duty to remit the amount of taxes received or collected to the secretary in the manner required pursuant to the provisions of this Subpart.

B. A dealer who receives a payment of tax under this Subpart may not apply the payment of tax to a debt that the person making the payment owes for compressed natural gas, liquefied natural gas, or liquefied petroleum gas purchased from the dealer.

C. A person required to receive or collect a tax under this Subpart is liable for and shall pay the tax in the manner provided by this Subpart.