reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:818.20 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.20. Remittance of tax

RS 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 by electronic funds transfer and shall be due the twenty-second day of the calendar month following the month of removal. B. Each licensed distributor and licensed importer shall remit to the supplier or permissive supplier, as applicable, the tax levied and due on gasoline or diesel fuel removed at a terminal rack. At the election of a licensed distributor or licensed importer, the supplier or permissive supplier shall not require the licensed distributor or licensed importer to pay the tax levied until two days before the date the supplier or permissive supplier is required to pay the tax. An election under this Subsection is subject to the condition that remittances by the licensed distributor or licensed importer of all tax due to the supplier or permissive supplier shall be paid by electronic funds transfer two days before the date of the remittance by the supplier or permissive supplier to the secretary. An election under this Subsection may be terminated by the supplier or permissive supplier if the licensed distributor or licensed importer does not make timely payments to the supplier or permissive supplier as required by this Subsection. C. A licensed exporter shall remit any applicable tax due on gasoline or diesel fuel removed at a terminal rack to the supplier of the gasoline or diesel fuel. The date by which an exporter shall remit the tax is governed by the laws of the destination state of the exported gasoline or diesel fuel. If the laws of the destination state prohibit the collection of the destination state's tax, the tax levied by this Subpart shall be collected. D. With respect to two-party exchanges between licensed parties, the exchange recipient is responsible for the collecting and remitting of the tax when the gasoline or diesel fuel is delivered into a truck or tank car via the terminal rack. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.21. Supplier or permissive supplier; duties as trustee

RS 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 supplier or permissive supplier as trustee of the taxes paid has a fiduciary duty to remit to the secretary the amount of tax received and is liable for the taxes paid to them. Where the tax collected for any period is in excess of the tax rate, the total tax collected must be paid over to the secretary. B. A supplier or permissive supplier shall notify a licensed distributor, licensed exporter, or licensed importer who received gasoline or diesel fuel from the supplier or permissive supplier during a reporting period of the number of taxable gallons received. C. A supplier or permissive supplier of gasoline or diesel fuel at a terminal shall notify the secretary within the time period established by the secretary of any licensed distributors, licensed exporters, or licensed importers who did not pay the tax due the supplier or permissive supplier. The notice shall be transmitted in the form required by the secretary. D. A supplier or permissive supplier who receives a payment of tax shall not apply the payment of tax to a debt that the person making the payment owes for gasoline or diesel fuel purchased from the supplier or permissive supplier. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.22 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.22. Deductions and discounts allowed

RS 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 due on gasoline and diesel fuels. The allowance shall not be deductible unless the supplier or permissive supplier allows a deduction of one-third of one percent to a purchaser with a valid distributor or importer license. However, the allowance shall not be deductible by the supplier or permissive supplier unless the return is filed and payment of the tax is made on or before the twenty-second day of the month as required by this Subpart.  B. A licensed distributor or importer that pays the tax due a supplier or permissive supplier by the date required in this Subpart shall be allowed to deduct from the amount due a discount of one-third of one percent of the amount of tax payable. The supplier or permissive supplier may not directly or indirectly deny this allowance to a licensed distributor or importer that pays the tax due the supplier or permissive supplier by the date specified.  C.(1) A supplier or permissive supplier may take a credit for any taxes that were not remitted in a previous period to the supplier or permissive supplier by a licensed distributor or licensed importer as required by R.S. 47:818.20. The supplier or permissive supplier is eligible to take the credit if the secretary is notified of the default within thirty days after the default occurs. If a license holder pays to a supplier or permissive supplier the tax owed, but the payment occurs after the supplier or permissive supplier has taken a credit on its return, the supplier or permissive supplier shall remit the payment to the secretary with the next monthly return after receipt of the tax.  (2) In the event that the credit to the supplier originates out of a failure to pay a destination state motor fuel tax on shipments removed for export under R.S. 47:818.14(C), the presumption as set forth in R.S. 47:818.11 shall be raised that the fuel was removed for use in this state and thus taxable. The secretary shall seek payment of the tax in a dual capacity both to protect the interests of this state and as the base state from which the shipment originated to assist the destination state in the reporting or collection of tax due upon the receipt of the fuel into that state.  D. The secretary may take action against a person in relation to whom a supplier or permissive supplier has taken a credit for collection of the tax owed and for penalty and interest as provided by Chapter 18.  Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.23 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.23. Recordkeeping requirements

RS 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 delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart. B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.24 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.24. Filings required

RS 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. (2) A supplier and a permissive supplier shall file a return providing the information as required in R.S. 47:818.25 and shall remit the taxes due on all sales of gasoline or diesel fuel physically removed from the bulk transfer/terminal system intended for destination in this state, including any quantity used for their own consumption. (3) An importer shall file a return providing the information as required in R.S. 47:818.26 and shall remit the taxes due on all gasoline or diesel fuel imported into this state outside of the bulk transfer/terminal system. (4) A distributor shall file a return providing the information as required in R.S. 47:818.27 and shall remit taxes due on all gasoline or diesel fuel not previously taxed that is received and sold for nonexempt use. (5) An exporter shall file a return providing the information required in R.S. 47:818.28 on all gasoline or diesel fuel exported from this state. (6) A blender shall file a return providing the information as required in R.S. 47:818.29 and shall remit the applicable tax on the amount of blended product that exceeds the quantity of tax-paid fuel included in the blend. (7) A motor fuel transporter shall file a report providing the information required in R.S. 47:818.31. (8) An aviation fuel dealer shall file a quarterly return providing information as required in R.S. 47:818.32. B. Interstate motor fuel users shall file returns reporting mileage and usage during each calendar quarter by the twenty-fifth day of the month following the end of the calendar quarter in a manner prescribed by the secretary. C. The secretary may allow licensees who act in multiple capacities to file a combined return. D. Failure to file any informational report or return within thirty days of the due date of said report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license. Acts 2005, No. 252, §1, eff. July 1, 2006. 1See R.S. 47:818.30(C)
LA Rev Stat § 47:818.25 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.25. Returns required of suppliers or permissive suppliers

RS 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 removed at a terminal rack in Louisiana during the month from the account of the supplier, sorted by product type, recipient of the product, terminal code, carrier, and date of removal. (2) The number of net gallons of tax-paid gasoline or diesel fuel received by the supplier or permissive supplier during the month, sorted by product type, seller, point of origin, carrier, and date of receipt. (3) The number of net gallons of gasoline or diesel fuel removed during the month for export, sorted by product type, recipient of the product, terminal code, destination state, carrier, and date of removal. (4) The number of net gallons of gasoline or diesel fuel removed during the month from a terminal located in another state for import into Louisiana, as indicated on the shipping document for the product, sorted by product type, recipient of the product, terminal code, carrier, and date of removal. (5) Bulk sales to non-registrants. B. A supplier or permissive supplier may take credit on the monthly report to be filed with the secretary if: (1) On a previous report, the supplier or permissive supplier paid the taxes imposed by this Subpart on gasoline or diesel fuel sold on account. (2) The person to whom the supplier or permissive supplier sold the gasoline or diesel fuel has not remitted the tax to the supplier or permissive supplier. (3) At the time of the transaction, the person to whom the supplier or permissive supplier sold the gasoline or diesel fuel held a license issued by the secretary. C. The return on which the credit is taken must state the license number of the person who failed to remit the tax and any other information required by the secretary. The amount of the credit that may be claimed under Subsection B of this Section may equal but may not exceed the amount of taxes paid on the gasoline or diesel fuel to which the unpaid taxes apply. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.26 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.26. Returns required of importers

RS 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 from a supplier or permissive supplier who collected the tax due this state on the product sorted by product code, seller, point of origin, terminal code, and date of acquisition. (2) The number of net gallons of imported gasoline or diesel fuel acquired from a person who did not collect the tax due this state on the gasoline or diesel fuel, sorted by product type, source state, seller, terminal code, and date of acquisition. (3) The number of net gallons of imported gasoline or diesel fuel acquired from a bulk plant outside this state, sorted by bulk plant name, address, product code, and date of acquisition. B. An importer that imports, by transport vehicle or another means of transfer outside the bulk transfer/terminal system, any gasoline or diesel fuel removed from a rack located in another state that does not require the seller of the gasoline or diesel fuel to collect the tax on the removal either at that state's rate or the rate of the destination state and the seller of the gasoline or diesel fuel is not a licensed supplier or permissive supplier, is responsible for the remission of the tax on the product so imported. C. The return filed by the importer shall be due by the fifteenth day of the month following the period covered by the return. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.27 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.27. Returns required of distributors

RS 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 net gallons of gasoline or diesel fuel acquired from all sources by the distributor during the reporting period. (2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period. (3) The number of net gallons of gasoline or diesel fuel exported during the reporting period. (4) The number of net gallons of gasoline or diesel fuel sold or consumed for taxable uses during the reporting period. (5) The number of net gallons of gasoline or diesel fuel sold or consumed during the reporting period in transactions exempt under this Subpart sorted by product code and purchaser. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.28 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.28. Returns required of exporters; refunds

RS 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 information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date: (1) The number of net gallons of gasoline or diesel fuel acquired from all sources sorted by product code, name of seller, and date. (2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period. (3) The number of net gallons of gasoline or diesel fuel exported during the reporting period. (4) A certification that the destination state tax was collected by the seller prior to export. (5) An official tax receipt from the receiving state certifying that the applicable tax has been paid on the gasoline or diesel fuel exported for which a refund claim is being submitted. C. The return shall serve as a claim for a refund of any tax paid to this state on exported gasoline or diesel fuel. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.29 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.29. Returns required of blenders

RS 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 number of net gallons of non-motor fuel product to be used for blending purposes. (3) The total amount of blended product now subject to the tax under this Subpart. (4) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.30 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.30. Returns required of terminal operators

RS 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 information and any other information required by the secretary: (1) The beginning and ending inventory which pertains to the applicable reporting month. (2) The number of net gallons received in inventory at the terminal during the month and each position holder for the gasoline or diesel fuel. (3) The number of net gallons removed from inventory at the terminal during the month and, for each removal, the position holder for the gasoline or diesel fuel and the destination state of the product. (4) The number of net gallons gained or lost at the terminal during the month. B. The secretary may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service in lieu of the required state terminal operator report. C. The terminal operator shall also file with the secretary an annual report of unaccounted for losses and pay applicable taxes due pursuant to R.S. 47:818.16. The report shall be filed on a calendar basis and shall be due the last day of February following the end of the calendar year. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.31 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.31. Returns required of motor fuel transporters

RS 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 that shows gasoline or diesel fuel received or delivered for import or export by the motor fuel transporter during the month. B. The return shall contain the following information and any other information required by the secretary: (1) The name, address, and terminal control number of each person or terminal from whom the motor fuel transporter received gasoline or diesel fuel outside Louisiana for delivery in Louisiana, the net gallons of product received, the date the product was received, and the name and address of the purchaser of the product sorted by product code. (2) The name, address, and terminal control number of each person or terminal from whom the motor fuel transporter received gasoline or diesel fuel in Louisiana for delivery outside Louisiana, the net gallons delivered, the date the product was delivered, and the destination state. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.32 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.32. Returns required of aviation fuel dealers

RS 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 the reporting period, sorted by product code, seller, point of origin, carrier, and receipt date. (2) The number of net gallons exported during the reporting period. (3) The number of net gallons sold for use in aircraft during the reporting period in transactions sorted by product code and purchaser. B. The return shall be filed for each calendar quarter and shall be due the twenty-fifth day of the month following the end of the reporting period. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.33 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.33. Returns required of interstate motor fuel users

RS 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 the terms of IFTA. B. An interstate motor fuel user who is not a registered participant of IFTA shall file a quarterly return with the secretary. The return shall contain the following information and any other information required by the secretary: (1) The miles traveled in all operations within and outside the state of Louisiana. (2) The gallons of fuel purchased for propelling the motor vehicle. (3) The gallons used in propelling the motor vehicle both inside and outside the state of Louisiana. (4) When requesting a refund, original invoices of fuel purchased from Louisiana retail dealers. C. Purchase information shall include: (1) Each bulk purchase listed and supported by a copy of the purchase invoice. (2) Purchases from retail dealers listed in total by station. (3) Gallons of fuel removed from tax-paid storage which shall be added to the retail purchase to arrive at the number of gallons placed in fuel supply tanks in Louisiana. (4) The quarterly beginning and ending inventories to determine the withdrawals from storage. D. Refunds are permitted whenever a bonded interstate motor fuel user pays tax to another state on fuel purchased in and exported from Louisiana. The interstate motor fuel user must be bonded and file reports in all states in which he operates in accordance with the requirements of those states. The amount of the user's tax-paid fuel exported must exceed the amount of fuel imported in order to qualify for a refund. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.34 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.34. Estimate of amount of taxes due and unpaid

RS 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 incorrect or fraudulent report, or is in default in the payment of any fuel taxes and penalties thereon, the secretary shall, from any information he may be able to obtain from his office or elsewhere, estimate the number of gallons of gasoline or diesel fuel for which the terminal operator, supplier, permissive supplier, distributor, importer, exporter, or blender is liable for taxes under this Subpart, and the amount of taxes due and payable thereon, to which shall be added penalties and interest as provided in the administrative provisions. Acts 2005, No. 252, §1, eff. July 1, 2006.