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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:815 Special fuels dispensing machines; requirements
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§815. Special fuels dispensing machines; requirements Each tank through which a special fuel is dispensed shall have clearly displayed on it only one sign which refers to taxes and it shall state "ABOVE PRICE INCLUDES ALL LOCAL, STATE, AND FEDERAL TAXES." Acts 1964, Ex.Sess., No.…
La. Rev. Stat. § 47:815.1 Special fuel; advertised price; requirement
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§815.1. Special fuel; advertised price; requirement The advertised price of special fuels dispensed by a retail dealer shall include all taxes levied and collected on such fuel. Any advertisement of a price shall also clearly state whether the price is a "cash price" or a "credit…
La. Rev. Stat. § 47:818.1 Intent
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§818.1. Intent A. It is the intention of this Part to establish an efficient and effective tax collections and enforcement system adequate to substantially deter fuel tax evasion in order to better provide for the state's transportation needs and to facilitate the collection and …
La. Rev. Stat. § 47:818.11 Presumption of use
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§818.11. Presumption of use For the purpose of enforcement of this Subpart and the collection of the taxes levied by this Chapter, unless otherwise stated, it shall be presumed that: (1) All gasoline produced, refined, manufactured, blended, or compounded in this state, imported …
La. Rev. Stat. § 47:818.111 Taxes levied; rates; unit of measurement
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§818.111. Taxes levied; rates; unit of measurement A. There is hereby levied a tax of sixteen cents per gallon or gallon equivalent on all special fuels including compressed natural gas as defined by R.S. 47:818.2(18), liquefied natural gas as defined by R.S. 47:818.2(43), and li…
La. Rev. Stat. § 47:818.112 Imposition of tax
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§818.112. Imposition of tax A.(1) A tax is imposed on the sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle in connection with a sale of the compressed natural gas, liquefied natural gas, or li…
La. Rev. Stat. § 47:818.113 Presumption of use; backup tax
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§818.113. Presumption of use; backup tax A. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold by a special fuels dealer and delivered into the fuel supply tank of a motor vehicle is presumed to be subject to taxation, and the dealer is liable for…
La. Rev. Stat. § 47:818.114 Dealer's license; application procedure
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§818.114. Dealer's license; application procedure A. A person may not sell or deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle and on which tax is imposed unless the person holds a com…
La. Rev. Stat. § 47:818.115 Grounds for denial of a license
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§818.115. Grounds for denial of a license A. The secretary may refuse to issue a license under this Subpart if any of the following conditions apply to the applicant or any principal of the applicant: (1) A license or registration issued under this Subpart was canceled by the sec…
La. Rev. Stat. § 47:818.116 License revocation; cancellation
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§818.116. License revocation; cancellation A. The secretary may revoke the license of any person licensed under this Subpart, upon written notice sent by certified mail to the licensee's last known address, for any of the following reasons: (1) Filing by the licensee of a false r…
La. Rev. Stat. § 47:818.117 Bond requirements; amounts
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§818.117. Bond requirements; amounts A. Upon approval of the application by the secretary, the applicant shall file a surety bond executed in favor of the secretary in an amount as follows: (1) For a compressed natural gas dealer, liquefied natural gas dealer, or liquefied petrol…
La. Rev. Stat. § 47:818.118 Duties of persons holding tax payments as trustees
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§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 t…
La. Rev. Stat. § 47:818.119 Returns and payments; discounts; penalties for failure to file
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§818.119. Returns and payments; discounts; penalties for failure to file A. A licensed dealer shall file a monthly return no later than the twentieth day of the month. If a licensed dealer files a return and remits the tax due on or before the due date, one-third of one percent o…
La. Rev. Stat. § 47:818.12 Taxes levied; rates
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§818.12. Taxes levied; rates A. There is hereby levied a tax of sixteen cents per net gallon on all gasoline as defined in this Part sold, used, or consumed in the state of Louisiana for domestic consumption. B. There is hereby levied a tax of sixteen cents per net gallon on all …
La. Rev. Stat. § 47:818.120 School bus operators
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§818.120. School bus operators A. The owner of any school bus, including school-board owned buses, used to transport Louisiana students and propelled by an internal combustion engine or motor capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural g…
La. Rev. Stat. § 47:818.121 Refund claims
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§818.121. Refund claims A. Each claim for a refund shall be filed on a form provided by the secretary, shall be supported by the original invoice issued by the dealer, and shall contain all of the following: (1) The stamped or preprinted name and address of the dealer. (2) The na…
La. Rev. Stat. § 47:818.122 Records required to be maintained; inspection by the secretary
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§818.122. Records required to be maintained; inspection by the secretary A. A dealer shall keep a record of all of the following: (1) Compressed natural gas, liquefied natural gas, and liquefied petroleum gas inventories at the first of each month. (2) The amount of natural gas c…
La. Rev. Stat. § 47:818.123 Notice of discontinuance, sale, or transfer of business
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§818.123. Notice of discontinuance, sale, or transfer of business A. Prior to discontinuing any business to which a license has been issued pursuant to the provisions of this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the effective d…
La. Rev. Stat. § 47:818.124 Engaging in business without a license; penalty
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§818.124. Engaging in business without a license; penalty Any person who engages in or performs any business activity for which a license is required by this Subpart without having first obtained and subsequently retained a valid license shall be subject to a penalty of ten thous…
La. Rev. Stat. § 47:818.125 Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further
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§818.125. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business A. Failure to pay any tax levied in this Subpart or any interest, penalties, or applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto…
La. Rev. Stat. § 47:818.126 Power to stop and investigate vehicles; fines, collection, and enforcement
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§818.126. Power to stop and investigate vehicles; fines, collection, and enforcement A. The secretary, his authorized designee, any weights and standards police officer, or any motor carrier safety police officer shall be empowered to stop any commercial motor vehicle which appea…
La. Rev. Stat. § 47:818.127 Authorization to search; seizure of equipment for evidence
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§818.127. Authorization to search; seizure of equipment for evidence A. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transportation when there is probabl…
La. Rev. Stat. § 47:818.128 Inspection of records, storage facilities; penalty
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§818.128. Inspection of records, storage facilities; penalty A. The secretary may examine the books, records, and other documents of all companies, agencies, or firms operating in this state, whether the companies, agencies, or firms conduct their business by rail, water, or othe…
La. Rev. Stat. § 47:818.129 Unlawful importing, transportation, delivery, storage, or sale of compressed
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§818.129. Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment A. Upon the discovery of any compressed natural gas, liquefied natural gas, or liquefied petroleum gas…
La. Rev. Stat. § 47:818.13 Point of imposition of the tax
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§818.13. Point of imposition of the tax A. The tax is imposed on the removal of gasoline or undyed diesel fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier or permissive supplier shall collect the tax imposed by this Subpart from the person…
La. Rev. Stat. § 47:818.130 Procedure for forfeiture and sale
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§818.130. Procedure for forfeiture and sale A. The secretary may, in a summary proceeding or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used to transport any compressed natural gas, liquefied na…
La. Rev. Stat. § 47:818.131 Commission of prohibited acts; misdemeanors; felonies; penalties
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§818.131. Commission of prohibited acts; misdemeanors; felonies; penalties A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned f…
La. Rev. Stat. § 47:818.132 Collaboration with commissioner of agriculture
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§818.132. Collaboration with commissioner of agriculture Notwithstanding any provision of law to the contrary, the commissioner of agriculture shall have the duty and authority to assist the secretary of the Department of Revenue in collecting the taxes and any interest or penalt…
La. Rev. Stat. § 47:818.14 Exemptions from tax
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§818.14. Exemptions from tax A. Sales of gasoline to the following, or as otherwise stated in this Section, are exempt from the tax levied by this Subpart and shall not be paid at the rack: (1) Bulk sales of six thousand gallons or more of gasoline per transaction to the United S…
La. Rev. Stat. § 47:818.15 Use subject to refund of taxes paid
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§818.15. Use subject to refund of taxes paid A. End users who purchase tax-paid gasoline or diesel fuel have the right to apply for a refund of applicable fuel taxes in the following circumstances: (1) Contract drivers of all privately owned school buses transporting Louisiana st…
La. Rev. Stat. § 47:818.16 Tax on unaccounted for losses; liability
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§818.16. Tax on unaccounted for losses; liability A. There is hereby levied an annual tax at the rates specified by this Subpart on taxable unaccounted for gasoline or diesel fuel losses at a terminal in this state. (1) "Taxable unaccounted for losses" means the number of net gal…
La. Rev. Stat. § 47:818.17 Backup tax; liability
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§818.17. Backup tax; liability A. The tax levied pursuant to this Subpart is levied on the following: (1) Dyed diesel fuel that is used to operate a highway vehicle for a taxable use allowed under 26 USC 4082 and the regulations adopted thereunder. (2) Gasoline or diesel fuel tha…
La. Rev. Stat. § 47:818.18 Floor-stocks tax
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§818.18. Floor-stocks tax A. There is hereby imposed a floor-stocks tax on gasoline or diesel fuel owned by any person on July 1, 2006, if: (1) No tax was imposed on the gasoline under R.S. 47:711 or diesel fuel under R.S. 47:802 as it existed on July 1, 2006; and (2) Tax would h…
La. Rev. Stat. § 47:818.19 Tax return and payment due date
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§818.19. Tax return and payment due date A. The taxes levied by this Subpart shall be collected at the time of imposition as stated in R.S. 47:818.13. The tax levied by this Chapter shall be reported and paid to the secretary on or before the twentieth day of the calendar month f…
La. Rev. Stat. § 47:818.2 Definitions
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§818.2. Definitions As used in this Part, unless the context requires otherwise, the following terms have the meanings ascribed herein: (1) "Alcohol" means fuel grade ethanol or methanol or a mixture of fuel grade ethanol or methanol, excluding denaturant and water that is a mini…
La. Rev. Stat. § 47:818.20 Remittance of tax
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§818.20. Remittance of tax A. Each licensed supplier or permissive supplier shall remit to the secretary the tax levied by this Subpart and due on all gasoline or diesel fuel. The tax to be remitted shall be calculated on the total net taxable gallons. The tax due shall be paid b…
La. Rev. Stat. § 47:818.21 Supplier or permissive supplier; duties as trustee
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§818.21. Supplier or permissive supplier; duties as trustee A. All tax payments due to this state that are received by a supplier or permissive supplier licensed to collect the tax shall be held by the supplier or permissive supplier in trust for the state of Louisiana, and the s…
La. Rev. Stat. § 47:818.22 Deductions and discounts allowed
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§818.22. Deductions and discounts allowed A. The supplier or permissive supplier that files a timely return and remits a timely payment may deduct from the amount of tax shown payable on the return an administrative discount in an amount equivalent to one-half percent of the tax …
La. Rev. Stat. § 47:818.23 Recordkeeping requirements
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§818.23. Recordkeeping requirements A. Each person required to be licensed under R.S. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delive…
La. Rev. Stat. § 47:818.24 Filings required
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§818.24. Filings required A. The following shall file a return with the secretary as required by this Subpart: (1) A terminal operator shall file a monthly information return containing the information required in R.S. 47:818.30 and an annual report as required in R.S. 47:818.161…
La. Rev. Stat. § 47:818.25 Returns required of suppliers or permissive suppliers
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§818.25. Returns required of suppliers or permissive suppliers A. The monthly return of each supplier or permissive supplier shall list all of the following information and any other information required by the secretary: (1) The number of net gallons of gasoline or diesel fuel r…
La. Rev. Stat. § 47:818.26 Returns required of importers
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§818.26. Returns required of importers A. The monthly return of an importer shall contain the following information for the period covered by the return and any other information required by the secretary: (1) The number of net gallons of imported gasoline or diesel fuel acquired…
La. Rev. Stat. § 47:818.27 Returns required of distributors
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§818.27. Returns required of distributors The monthly return of each distributor shall contain the following information and any other information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date: (1) The number of ne…
La. Rev. Stat. § 47:818.28 Returns required of exporters; refunds
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§818.28. Returns required of exporters; refunds A. A person who exports gasoline or diesel fuel from Louisiana shall file a monthly return with the secretary identifying the exports. B. The monthly return of each exporter shall contain the following information and any other info…
La. Rev. Stat. § 47:818.29 Returns required of blenders
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§818.29. Returns required of blenders A blender shall file with the secretary a monthly return containing the following information and any other information required by the secretary: (1) The number of net gallons of gasoline or diesel fuel acquired from all sources. (2) The num…
La. Rev. Stat. § 47:818.3 Venue of tax collection suits
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§818.3. Venue of tax collection suits The venue of a suit, injunction, or other proceeding at law available for the establishment or collection of a claim for delinquent taxes, penalties, or interest accruing under this Part and the enforcement of the terms and provisions of this…
La. Rev. Stat. § 47:818.30 Returns required of terminal operators
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§818.30. Returns required of terminal operators A. A terminal operator shall file with the secretary a monthly information return showing the amount of gasoline or diesel fuel received and removed from the terminal during the month. The return shall contain the following informat…
La. Rev. Stat. § 47:818.31 Returns required of motor fuel transporters
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§818.31. Returns required of motor fuel transporters A. A person who transports by marine vessel, railroad tank car, or transport vehicle, gasoline or diesel fuel that is imported into Louisiana or exported from Louisiana shall file a monthly information return with the secretary…
La. Rev. Stat. § 47:818.32 Returns required of aviation fuel dealers
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§818.32. Returns required of aviation fuel dealers A. The return of each aviation fuel dealer shall contain the following information and any other information required by the secretary: (1) The number of net gallons of aviation fuel received from all sources by the dealer during…
La. Rev. Stat. § 47:818.33 Returns required of interstate motor fuel users
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§818.33. Returns required of interstate motor fuel users A. An interstate motor fuel user who is a registered participant of IFTA shall file a report for each calendar quarter to his base state containing information with regard to the mileage and fuel usage in accordance with th…
