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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:818.34 Estimate of amount of taxes due and unpaid
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§818.34. Estimate of amount of taxes due and unpaid Whenever any terminal operator, supplier, permissive supplier, distributor, importer, exporter, or blender neglects or refuses to make and file any report for any calendar month, as required by this Subpart, or files an incorrec…
La. Rev. Stat. § 47:818.35 Special authority to enforce collection of taxes collected; personal liability
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§818.35. Special authority to enforce collection of taxes collected; personal liability Notwithstanding any other provision of law to the contrary, if any individual, corporation, limited liability company, limited partnership, or other business organization fails to file returns…
La. Rev. Stat. § 47:818.36 Unlawful use of tax collected; theft of funds
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§818.36. Unlawful use of tax collected; theft of funds Any person who knowingly obtains or uses, or endeavors to obtain or use, taxes collected pursuant to this Chapter, with the intent, either temporarily or permanently, to deprive the state of a right to the funds or a benefit …
La. Rev. Stat. § 47:818.37 Persons required to be licensed
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§818.37. Persons required to be licensed A. No person shall engage in or do business in this state as any of the following without having first obtained the appropriate license or licenses issued by the secretary authorizing that business: (1) A supplier who may also act as a ter…
La. Rev. Stat. § 47:818.38 Permissive supplier election; out-of-state removals
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§818.38. Permissive supplier election; out-of-state removals A. A person may elect to obtain a permissive supplier license to collect and remit the taxes levied by this Subpart for gasoline or diesel fuel that is removed at a terminal in another state and has Louisiana as the des…
La. Rev. Stat. § 47:818.39 License application procedure
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§818.39. License application procedure A. To obtain a license under this Subpart an applicant shall file an application with the secretary on forms provided and shall furnish a bond as designated in R.S. 47:818.40 in the amount applicable to the license. The application shall inc…
La. Rev. Stat. § 47:818.4 Administration; rules and regulations
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§818.4. Administration; rules and regulations The administration of this Part shall be by the secretary of the Department of Revenue who shall have the authority to adopt and enforce rules and regulations not inconsistent with this Part necessary and convenient for the enforcemen…
La. Rev. Stat. § 47:818.40 Bond requirements; amounts
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§818.40. Bond requirements; amounts A. Upon approval of the application by the secretary, the applicant shall file with the secretary a surety bond executed in favor of the secretary in the amount as follows: (1) For a supplier or permissive supplier, the amount of the bond shall…
La. Rev. Stat. § 47:818.41 Grounds for denial of license
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§818.41. Grounds for denial of license A. The secretary may refuse to issue a license under this Subpart if the applicant or any principal of the applicant: (1) Had a license or registration issued under prior law or this Subpart canceled by the secretary for reason as set forth …
La. Rev. Stat. § 47:818.42 License revocation; cancellation
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§818.42. 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 appearing in the secretary's files, for any of the following reasons: (1) F…
La. Rev. Stat. § 47:818.43 Notice of discontinuance, sale, or transfer of business
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§818.43. Notice of discontinuance, sale, or transfer of business A. Prior to discontinuing any business issued a license authorized by this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the time the discontinuance, sale, or transfer tak…
La. Rev. Stat. § 47:818.44 Cooperative agreements between states for collection and payment of taxes
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§818.44. Cooperative agreements between states for collection and payment of taxes A. The secretary may enter into reciprocity agreements on behalf of the state of Louisiana with authorized representatives of other states for the purpose of determining methods for collecting and …
La. Rev. Stat. § 47:818.45 Engaging in business without a license; penalty
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§818.45. Engaging in business without a license; penalty A. Any person who engages in or does any business activity for which a license is required by this Chapter without having first obtained and subsequently retained such a valid license is subject to the following penalty: (1…
La. Rev. Stat. § 47:818.46 Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
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§818.46. 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 costs applicable thereto or failure to furnish bond as provided in this Subpart shall ips…
La. Rev. Stat. § 47:818.47 Shipping documents
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§818.47. Shipping documents A. Each person operating a refinery or terminal rack or any other facility where gasoline or diesel fuel is removed for transporting in a rail car or highway vehicle other than in the fuel supply tank shall prepare and provide to the operator of every …
La. Rev. Stat. § 47:818.48 Diversions
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§818.48. Diversions A. The importer, exporter, or motor fuel transporter shall deliver gasoline or diesel fuel only to the destination state or states indicated on the shipping document. However, a shipment of gasoline or diesel fuel may be diverted from the destination stated on…
La. Rev. Stat. § 47:818.49 Transportation of gasoline or diesel fuel; penalty
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§818.49. Transportation of gasoline or diesel fuel; penalty A. Every motor vehicle being operated by private and/or for-hire carriers of property shall be marked as specified in this Section if that vehicle is transporting hazardous materials, including gasoline or diesel fuel of…
La. Rev. Stat. § 47:818.5 Louisiana Truck Center, authorization
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§818.5. Louisiana Truck Center, authorization The secretary of the Department of Revenue shall provide the personnel and equipment required to fully implement the provisions of R.S. 32:390.23 as it relates to taxes and fees assessed and collected by this department. Acts 2005, No…
La. Rev. Stat. § 47:818.50 Fuel invoices required
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§818.50. Fuel invoices required A. For each delivery of gasoline or diesel fuel into the fuel supply tank of a highway vehicle subject to inspection as provided in R.S. 47:818.51, the required record shall include a serially numbered invoice issued in not less than duplicate coun…
La. Rev. Stat. § 47:818.51 Power to stop and investigate vehicles; fine, collection, enforcement
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§818.51. Power to stop and investigate vehicles; fine, collection, enforcement A. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is empowered to stop any commercial motor vehicle which appears to be …
La. Rev. Stat. § 47:818.52 Fuel use violations; penalty
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§818.52. Fuel use violations; penalty A.(1) It shall be unlawful for any person to operate vehicles registered for or required to be registered for highway use with gasoline or undyed diesel fuel that has not been taxed or with diesel fuel which contains any evidence of the dye o…
La. Rev. Stat. § 47:818.53 Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
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§818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks A. It shall be a violation of this Subpart for a highway vehicle to operate within the state of Louisiana: (1) When transporting gasoline…
La. Rev. Stat. § 47:818.54 Improper sale or use of untaxed gasoline or diesel fuel; penalty
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§818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section: (1) Alters or attempts to alter the strength or composition of any dye or marke…
La. Rev. Stat. § 47:818.55 Authorization to search; seizure of equipment for evidence
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§818.55. Authorization to search; seizure of equipment for evidence A. The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where …
La. Rev. Stat. § 47:818.56 Inspection of records, storage facilities; penalty
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§818.56. Inspection of records, storage facilities; penalty A. The secretary is specifically authorized to examine at all reasonable hours the books, records, and other documents of all companies, agencies, or firms operating in this state, whether these companies, agencies, or f…
La. Rev. Stat. § 47:818.57 Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
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§818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment A. Upon the discovery of any gasoline or diesel fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the secr…
La. Rev. Stat. § 47:818.58 Procedure for forfeiture and sale
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§818.58. Procedure for forfeiture and sale A. The secretary is authorized, 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 in the transportation, of any gasoline or d…
La. Rev. Stat. § 47:818.59 Commission of prohibited acts; penalties
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§818.59. Commission of prohibited acts; penalties A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction thereof, shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned not more than two…
La. Rev. Stat. § 47:818.6 Inconsistent provisions
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§818.6. Inconsistent provisions The provisions of this Part shall supersede the provisions of Parts I, IV, and V of Chapter 7 of Subtitle II of this Title to the extent that they are inconsistent or in conflict herewith. The provisions of Parts I, IV, and V of this Chapter shall …
La. Rev. Stat. § 47:818.60 Marking requirements for gasoline or diesel fuel storage facilities; separate storage
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§818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage A. All licensed distributors who are registered to have separate facilities for storing refund gasoline and which facilities are suitable to fuel motor vehicles using such fuels shall m…
La. Rev. Stat. § 47:818.61 Metric conversion
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§818.61. Metric conversion Motor fuels sold, used, consumed, or otherwise acquired or measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one Un…
La. Rev. Stat. § 47:818.62 Motor fuel dispensing machines; requirements
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§818.62. Motor fuel dispensing machines; requirements A. The advertised price of motor 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 "cre…
La. Rev. Stat. § 47:820.1 Imposition of tax
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§820.1. Imposition of tax A. There is hereby levied a tax of four cents per gallon on all gasoline, diesel fuels, and special fuels as presently taxed by the provisions of Part V-A of this Chapter. The tax imposed herein shall be in addition to any other tax imposed on gasoline, …
La. Rev. Stat. § 47:820.2 Distribution of proceeds; Transportation Infrastructure Model for Economic
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§820.2. Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account A.(1) In addition to the requirements of Article VII, Section 27 of the Constitution of Louisiana concerning the depositing, crediting, use, or pledging of the avails of the tax…
La. Rev. Stat. § 47:820.3 Employment of Louisiana residents
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§820.3. Employment of Louisiana residents A. At least eighty percent of the employees employed on any Transportation Infrastructure Model for Economic Development (TIME) project must be Louisiana residents. A "Louisiana resident" shall be defined for the purposes of this Part as …
La. Rev. Stat. § 47:820.4 Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax
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§820.4. Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax A.(1) The Department of Transportation and Development shall establish a list of prioriti…
La. Rev. Stat. § 47:820.5.1 Greater New Orleans Expressway toll violations
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§820.5.1. Greater New Orleans Expressway toll violations A. In the exercise of the toll powers of the Greater New Orleans Expressway Commission, the commission is authorized to exercise so much of the police powers of the state as shall be necessary to maintain the peace and acco…
La. Rev. Stat. § 47:820.5.4 LA 1 Project toll violations
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§820.5.4. LA 1 Project toll violations A. In the exercise of its authority to impose tolls, the Louisiana Transportation Authority and its agent, the Department of Transportation and Development, hereafter in this Section referred to as the "LTA", are authorized to exercise so mu…
La. Rev. Stat. § 47:820.5.4.1 LA 1 recreational vessel toll payments
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§820.5.4.1. LA 1 recreational vessel toll payments For purposes of proper classification in the LA 1 toll schedule, any vehicle towing a recreational vessel that exceeds the Class 1 specifications shall pay the applicable Class 2 toll rate. Acts 2024, No. 361, §1.
La. Rev. Stat. § 47:820.5.5 Interoperability
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§820.5.5. Interoperability A. All public toll facilities in this state shall operate on an interoperable basis for toll collection and toll violation enforcement. B. The secretary of the Department of Transportation and Development, notwithstanding any other provisions of law to …
La. Rev. Stat. § 47:820.5.6 Free and unhampered passage on the Tomey J
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§820.5.6. Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles A. Notwithstanding any other provision of law to the contrary, all emergency vehicles shall have free and unhampered passage crossing the Tomey J. Doucet Bridge on Louisiana Highway 1 in Leevi…
La. Rev. Stat. § 47:820.5.7 Free and unhampered passage on the Tomey J
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§820.5.7. Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle A.(1) Notwithstanding any other provision of law to the contrary, the following list of vehicles shall have free and unhampered passage crossing the Tomey J. …
La. Rev. Stat. § 47:820.5.8 Toll collection on the Crescent City Connection Bridge; proposition
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§820.5.8. Toll collection on the Crescent City Connection Bridge; proposition A. The governor shall call an election to be held at the same time as the statewide election held on November 6, 2012, in the election area to determine whether tolls shall be collected beginning on Jan…
La. Rev. Stat. § 47:820.5.9 High-occupancy vehicle (HOV) lane violations
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§820.5.9. High-occupancy vehicle (HOV) lane violations A. The secretary of the Department of Transportation and Development is authorized to maintain the peace and accomplish the orderly handling of the establishment of high-occupancy vehicle (HOV) lanes, subject to the provision…
La. Rev. Stat. § 47:820.51 Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
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§820.51. Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement A. The United States District Court in the case of Major v. Treen, 575 F. Supp. 325, made certain findings of past state and "de facto" actions showing a need for…
La. Rev. Stat. § 47:820.6 Roadside vegetation master plan
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§820.6. Roadside vegetation master plan A. The department, by rule, shall establish a master plan for roadside vegetation preparation and maintenance for the projects enumerated in R.S. 47:820.2. The rule or rules shall be adopted in accordance with the Administrative Procedure A…
La. Rev. Stat. § 47:821 Definitions
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§821. Definitions A. The terms used in this Chapter shall be defined as provided in R.S. 30:2004 and R.S. 30:2173, with R.S. 30:2173 governing in any case of conflict between them, unless another definition is specifically provided or a definition is specifically modified herein.…
La. Rev. Stat. § 47:822 Imposition of tax
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§822. Imposition of tax There is hereby levied a tax upon the disposal of any hazardous waste and on hazardous waste stored for more than ninety days for the purpose of eventual incineration at sea. A disposer or generator who voluntarily removes hazardous waste from an inactive …
La. Rev. Stat. § 47:823 Rate of tax
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§823. Rate of tax A. The tax levied in this Chapter shall be levied at the rate of thirty dollars per dry weight ton of hazardous waste disposed of in Louisiana on or at the site upon which the generator's act or process produced the hazardous waste, and at the rate of forty doll…
La. Rev. Stat. § 47:824 Amount due
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§824. Amount due The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first. Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. {{NOTE: SEE ACTS 1984, 1ST EX. SESS…
