Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
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…
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…