reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:818.35 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.35. Special authority to enforce collection of taxes collected; personal liability

RS 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 or to remit the gasoline or diesel fuel taxes collected and not remitted, the secretary is authorized, as an alternative means of enforcing collection, to hold those owners, officers or directors, or those managers or members as defined in R.S. 12:1301(12) and (13), having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes collected, personally liable for the total amount of such taxes collected and not remitted together with any interest, penalties, and fees accruing thereon. Collection of the total amount due may be made from any one or any combination of such owners, officers or directors, or managers or members as defined in R.S. 12:1301(12) and (13), who fail to remit the taxes collected, by use of any of the alternative remedies for the collection of taxes as provided in R.S. 47:1561. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.36 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.36. Unlawful use of tax collected; theft of funds

RS 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 therefrom or appropriates the funds to their own use or to the use of any person not entitled thereto, shall be guilty of theft and subject to the provisions of R.S. 14:67. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.37 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.37. Persons required to be licensed

RS 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 terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders. (2) A permissive supplier who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders. (3) A distributor who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders. (4) An importer who may also act as an exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders. (5) A terminal operator. (6) An exporter. (7) A motor fuel transporter. (8) A blender. (9) An interstate motor fuel user. (10) An aviation fuel dealer. B. Notwithstanding any other law to the contrary, persons dealing solely in tax and fee paid product below the terminal rack shall not be required to be licensed. However, to be eligible to defer state excise tax or to receive the discount from the supplier or permissive supplier, or to be eligible for a refund of tax paid, the applicant must be registered with the department as an importer or distributor. In order for an applicant to make a claim for a refund of taxes paid, the applicant shall be licensed as required in this Part. Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.
LA Rev Stat § 47:818.38 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.38. Permissive supplier election; out-of-state removals

RS 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 destination state. A person electing to obtain a permissive supplier license waives any defense that this state lacks jurisdiction to require the collection of the tax due this state on the gasoline or diesel fuel intended for delivery to this state. B. A licensed permissive supplier shall comply with all of the following requirements: (1) Collect the tax due this state on the gasoline or diesel fuel. (2) Report and pay the tax due on the gasoline or diesel fuel in the same manner as if the removal had occurred at a terminal located in Louisiana. (3) Keep records of the removal of the gasoline or diesel fuel and submit to audits concerning the gasoline or diesel fuel as if the removal had occurred at a terminal located in Louisiana. (4) Report sales to a person who is not licensed in this state where the destination state is Louisiana. C. A licensed permissive supplier acknowledges that this state imposes the requirements listed in Subsection B of this Section and submits to the jurisdiction of this state only for purposes related to the administration of this Part. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.41 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.41. Grounds for denial of license

RS 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 in R.S. 47:818.42. (2) Had a license or registration issued by another state revoked, denied, or canceled for cause. (3) Had a federal certificate of registry issued under 26 USC 4101 and the regulations adopted thereunder, or a similar federal authorization, revoked. (4) Has been convicted of any offense involving fraud or misrepresentation. (5) Has been convicted of any other offense that indicates that the applicant may not comply with this Subpart if issued a license. (6) Is in arrears to the state for any taxes. (7) Is determined not to be the real party in interest. (8) His agents, officers, or employees have a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction. (9) For good cause as determined by the secretary. B. No license shall be granted when the applicant or anyone connected with the applicant's business has been previously convicted of any violation of this Chapter or of any felony under the laws of this state or of the United States. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.43 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.43. Notice of discontinuance, sale, or transfer of business

RS 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 takes effect and shall surrender the license to the secretary. The notice shall state the effective date of the discontinuance and, if the licensee has transferred the business or otherwise relinquished control to another person by sale or otherwise, the date of the sale or transfer and the name and address of the person to whom the business is transferred or relinquished. The notice shall also include any other information required by the secretary. B. If any licensee liable for any tax, interest, or penalty levied hereunder sells or transfers the business or quits the business, he shall make a final return and payment within fifteen days after the date of selling, transferring, or quitting the business. The successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business fails to withhold purchase money as above provided, the purchaser shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on the account of the operation of the business by any former owner, owners, or assigns. C. In the case of a licensee who has quit a business and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that licensee shall be liable for any tax, interest, or penalty owed by the original business. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.45 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.45. Engaging in business without a license; penalty

RS 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) For the first violation, the amount is ten thousand dollars. (2) For each subsequent violation, the penalty is multiplied by the sum of the current violation plus prior violations. B. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.46 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.46. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business

RS 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 ipso facto and without demand or putting in default, make the said tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or diesel fuel as defined in this Subpart, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or diesel fuel is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or diesel fuel licensees are hereby made responsible for the payment of the tax applicable thereto as levied in this Subpart, together with any interest, penalties, and costs accruing thereon; and the secretary is hereby specifically authorized to attach, seize, or sequester any gasoline or diesel fuel subject to tax under this Subpart when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed except that no bond shall be required of the secretary. B. When any licensee fails to pay any tax levied under this Subpart or any interest, penalties, or costs applicable thereto or fails to furnish bond as provided in this Subpart, the secretary is authorized to take a rule on the said licensee, by motion in a court of competent jurisdiction, to show cause in not less than two nor more than ten days, exclusive of holidays, after the service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference, why said licensee should not be ordered to cease from further pursuit of business as a licensee. In case the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state prohibiting such licensee from the further pursuit of the business until such time as he has paid the said delinquent tax, penalties, and interest and in addition has furnished the bond. Every violation of the injunction shall be considered as a contempt of court and punished according to law. C. When a bond has been furnished by the licensee, the surety on said bond may be joined in said rule with the licensee and condemned in solido for the amount of tax, interest, penalties, attorney fees, and costs. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.48 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.48. Diversions

RS 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 the original shipping document where the shipping document is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping document, the shipper, the motor fuel transporter, or an agent of either, shall: (1) Notify the National Fuel Diversion Registry that the motor fuel transporter has received, after the shipping document was issued, instructions to deliver the gasoline or diesel fuel to a different destination state. (2) Receive a diversion number from the National Fuel Diversion Registry. (3) Manually write the change in destination state and the diversion number on the shipping document. (4) Give a copy of the amended shipping document to the person to whom the gasoline or diesel fuel is delivered. B. The licensee ordering the diversion is responsible for paying the applicable destination state taxes along with filing a claim for refund with the origin state or the original destination state whose taxes have been collected. C. The secretary may assess a penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars, whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping document other than as provided herein. No penalty will be assessed in those cases where the prior notification required in Subsection A was not accomplished due to error, other than negligence, if within three working days the shipper, the motor fuel transporter, or the agent of either, notifies the secretary of the diversion and error. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.49 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.49. Transportation of gasoline or diesel fuel; penalty

RS 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 a kind or quantity that requires the vehicle to be marked or placarded in accordance with the Hazardous Materials Regulations of the United States Department of Transportation, and is operating under its own power, either alone or in combination. (1) The marking or placard shall display the following information: (a) The name or trade name of the private and/or for-hire carrier operating the vehicle. (b) The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based. (c) If the name of a person other than the operating carrier appears on the vehicle, the words "operated by" should immediately precede the information required by this Section. (d) Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this Section. (2) The marking shall meet the following requirements: (a) Appear on both sides of the vehicle. (b) Be in letters that contrast sharply in color with the background. (c) Be readily legible during daylight hours while the vehicle is stationary. (d) Be kept and maintained in a manner that retains the legibility required by this Section. (e) The marking may consist of a removable device if that device meets the identification and legibility requirements of this Section. (3) The marking provisions of this Section as to the word "gasoline" or "diesel fuel" shall not apply to a vehicle transporting gasoline or diesel fuel in the fuel tank thereof supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor or fuel injectors of the vehicle and used exclusively for propelling means, nor to vehicles transporting gasoline or diesel fuel in quantities of not more than five gallons for delivery in response to emergency calls. B. Failure to comply with the provisions of this Section may result in a penalty of one thousand dollars. For each subsequent violation, the penalty is multiplied by the sum of the current violation plus all prior violation(s) of this Section. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.50 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.50. Fuel invoices required

RS 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 counterparts on which shall be printed, or stamped with a rubber stamp the name and address of the entity making such delivery and on which shall be shown, in spaces to be provided on such invoice: (1) The date of delivery. (2) The number of gallons. (3) The kind of fuel delivered. (4) The total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub meter reading or in the case of interstate passenger buses registered with the Interstate Commerce Commission or its successor by such documentation acceptable to the secretary. (5) The state highway license number or unit number of said vehicle. B. The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. One counterpart of the invoice shall be kept by the vendor, making such delivery as a part of his record and for the period of time and purposes established by the secretary. One counterpart shall be delivered to the operator of the highway vehicle and carried in the cab compartment of the highway vehicle for inspection by the secretary or his authorized designee, until the fuel it covers has been consumed. C. For purposes of substantiating a tax refund claim, a computer-generated record from the seller of the fuel showing the required information may be substituted for the invoices required herein. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.51 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.51. Power to stop and investigate vehicles; fine, collection, enforcement

RS 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 operating with gasoline or diesel fuel for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Subpart have been paid or whether the vehicle is being operated in compliance with the provisions of this Subpart. B. If, after such examination or investigation, it is determined that the tax imposed by this Subpart has not been paid with respect to the gasoline or diesel fuel being used in said vehicle, the secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer may assess the tax due together with the applicable penalty provided in this Subpart, to the owner or driver of the vehicle. C. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is hereby empowered to impound any vehicle found to be operating in violation of this Subpart or any vehicle for which inspection has been refused until such time as an inspection has been completed or any tax, interest, penalties, and other charges assessed as provided herein have been paid. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.53 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks

RS 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 or diesel fuels in any cargo tank from which gasoline or diesel fuels are sold or delivered that is connected by pipe, tube, valve, or otherwise with the carburetor or fuel injectors, or with the fuel supply tank feeding the motor vehicle transporting gasoline or diesel fuels. (2) Without an odometer or hub meter which is kept at all times in good operating condition to correctly measure and register the miles traveled by such vehicle. Interstate passenger buses registered with the Interstate Commerce Commission or its successor not so equipped shall not be in violation of this Section if a record of miles traveled is maintained on a form or report approved by the secretary and is carried in the vehicle at all times. (3) Without the true owner's name and address or adequate identification, or name or trade name in the case of an interstate motor carrier under whose authority the vehicle is operated and who is registered with the Interstate Commerce Commission or its successor, on the cab in letters not less than two inches high. The name and address of the owner must be legible at a distance of twenty-five feet. Pickup trucks or any truck of manufacturer's rating carrying capacity of two thousand pounds or less is excluded from this Subsection, unless the truck is a public for-hire truck used primarily for transporting cargo. (4) Unless the person operating the vehicle has in his possession an invoice for the fuel which meets the requirements of R.S. 47:818.50. B. In addition to any other penalties which may be incurred, there is hereby levied a specific penalty of one hundred dollars for each violation of the provisions of this Section. This penalty shall be assessed by the secretary of the Department of Revenue or his authorized designee or the weights and standards police officer or the motor carrier safety police officer and shall be collected in the same manner as is provided for the collection of tax. Acts 2005, No. 252, §1, eff. July 1, 2006.