Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:8027 Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund
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§8027. Authority of parishes, municipalities and subdivisions thereof to appropriate and dedicate funds to a tax increment trust fund Notwithstanding any other provision of general or special law, the purposes for which a parish or municipality, or any agency or subdivision of ei…
La. Rev. Stat. § 47:803 Collection and payment of tax
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§803. Collection and payment of tax A.(1) The tax levied hereunder shall be collected or paid by suppliers on all special fuels sold or delivered by them, except the following: (a) Those fuels required to be indelibly dyed and chemically marked in accordance with regulations issu…
La. Rev. Stat. § 47:803.1 Cooperative agreements between states for collection and payment of taxes
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§803.1. Cooperative agreements between states for collection and payment of taxes A. In lieu of the requirements of this Part with respect to licensing, bonding, reporting, and auditing, the secretary may, when in the interest of the state and its residents, enter into the Intern…
La. Rev. Stat. § 47:803.2 Dyed special fuel; taxable use by fire trucks
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§803.2. Dyed special fuel; taxable use by fire trucks A. Notwithstanding any other law to the contrary, a fire department/district may purchase dyed fuel for use in the operation of fire trucks as defined in R.S. 47:801(5) when all of the following apply: (1) The fire department/…
La. Rev. Stat. § 47:804 Separate storage tanks for taxable special fuels and for tax-free storage
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§804. Separate storage tanks for taxable special fuels and for tax-free storage A. All users, dealers, and suppliers of special fuels who maintain their own storage tanks in this state except users of liquefied petroleum gas or compressed natural gas as fuel, are required to have…
La. Rev. Stat. § 47:805 Bulk sales
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§805. Bulk sales Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of special fuels to any user or dealer who is not licensed as such, when the supplier knows, or reasonably should know the purchaser is…
La. Rev. Stat. § 47:8051 Repealed by Acts 2006, No
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§8051. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8052 Repealed by Acts 2006, No
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§8052. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8053 Repealed by Acts 2006, No
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§8053. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8054 Repealed by Acts 2006, No
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§8054. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8055 Repealed by Acts 2006, No
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§8055. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8056 Repealed by Acts 2006, No
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§8056. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8057 Repealed by Acts 2006, No
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§8057. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8058 Repealed by Acts 2006, No
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§8058. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:8059 Repealed by Acts 2006, No
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§8059. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:806 Records required; invoices; false records a violation
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§806. Records required; invoices; false records a violation A.(1) Every supplier, dealer, or user licensed, or required by law to secure a license, to sell, deliver, or to use special fuels, shall keep a complete record of all special fuels purchased or received and sold, deliver…
La. Rev. Stat. § 47:806.1 Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
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§806.1. Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment Any person who installs or alters liquefied petroleum gas or compressed natural gas carburetion equipment shall file with the secretary of the Department…
La. Rev. Stat. § 47:8060 Repealed by Acts 2006, No
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§8060. Repealed by Acts 2006, No. 521, §2.
La. Rev. Stat. § 47:807 Licenses and bond for suppliers, dealers, and users
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§807. Licenses and bond for suppliers, dealers, and users A. No person shall commence operations as a supplier, dealer, or user without first procuring a license for that purpose from the secretary, which license shall be issued without charge and remain in effect until revoked a…
La. Rev. Stat. § 47:807.1 Application, payment of tax, decals; penalties
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§807.1. Application, payment of tax, decals; penalties A. Any person who wishes to operate, upon the highways of this state, a motor vehicle which uses or is capable of using liquefied petroleum gas or compressed natural gas as motor fuel shall make application, on or before July…
La. Rev. Stat. § 47:808 Reports; deductions in computing tax; revocation of license; flat rate accounts
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§808. Reports; deductions in computing tax; revocation of license; flat rate accounts A.(1) Every supplier shall, on or before the twentieth day of each calendar month, file with the secretary, on forms prescribed by him, a report accounting for the special fuels handled during t…
La. Rev. Stat. § 47:809 Power to stop and investigate vehicles; assessment and collection
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§809. Power to stop and investigate vehicles; assessment and collection A. In order to enforce the provisions of this Part, the secretary or his authorized representative or any weights and standards police officer is empowered to stop any motor vehicle which appears to be operat…
La. Rev. Stat. § 47:810 Prima facie presumptions
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§810. Prima facie presumptions A. Any supplier, dealer, or user who shall fail to keep the records, issue the invoices, or file the reports required by this Part, shall be prima facie presumed to have sold, delivered, or used for taxable purposes all special fuels shown by a duly…
La. Rev. Stat. § 47:811 Export of tax paid special fuels; tax refunds or credit; interstate users
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§811. Export of tax paid special fuels; tax refunds or credit; interstate users A. An interstate user of special fuels who is a bonded user of special fuels in the state of Louisiana may receive a tax refund or tax credit on that amount of tax paid on special fuels purchased in t…
La. Rev. Stat. § 47:812 Violations; cargo tank to carburetor connection; operation without speedometer or
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§812. Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice A. It shall be a violation of the Special Fuels Tax Law for a motor vehicle to operate within the state of Louisiana: (1) When …
La. Rev. Stat. § 47:813 Violations declared misdemeanors
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§813. Violations declared misdemeanors Any person who shall violate any of the provisions of this Part shall be guilty of a misdemeanor, and, upon conviction, be fined in an amount not exceeding one thousand dollars ($1,000.00), or imprisonment not to exceed two (2) years, or bot…
La. Rev. Stat. § 47:814 Administration; rules and regulations; costs of administration; disposition of monies collected
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§814. Administration; rules and regulations; costs of administration; disposition of monies collected A. The administration of this Part shall be by the secretary of the Department of Revenue who shall have authority to adopt and enforce rules and regulations not inconsistent wit…
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. § 47:818.101 Repealed by Acts 2015, No
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§818.101. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. Rev. Stat. § 47:818.102 Repealed by Acts 2015, No
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§818.102. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. Rev. Stat. § 47:818.103 Repealed by Acts 2015, No
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§818.103. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. Rev. Stat. § 47:818.104 Repealed by Acts 2015, No
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§818.104. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
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…