reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:807.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§807.1. Application, payment of tax, decals; penalties

RS 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 thirty-first of each year, to the secretary of the Department of Revenue for a permit to operate the motor vehicle on the highways of this state. The application shall be made on a form furnished and prescribed by the secretary and shall contain any information which the secretary may reasonably require. B. The applicant shall pay to the secretary, at the time that application for a permit is made, the tax levied under R.S. 47:802.3. Upon payment of the tax and approval of the application, the secretary shall issue to the taxpayer a permit to operate the motor vehicle upon the highways of this state for the period from July first to June thirtieth. If a person makes application after July thirty-first, the amount of the tax due shall be reduced by one-twelfth for each month which has elapsed since July first. C. Any person who operates more than one motor vehicle using or capable of using liquefied petroleum gas or compressed natural gas shall pay the tax and obtain a permit for each motor vehicle which he wishes to operate upon the highways of this state. D. Upon issuance of a permit, the secretary shall issue to the taxpayer a decal for each motor vehicle, which shall be in a form prescribed by the secretary. Each decal shall be affixed to the motor vehicle in the manner prescribed by the secretary so that the decal is clearly visible. E. The secretary shall provide a procedure for the payment of the tax and the issuance on an annual basis. F. Any person who sells or transfers title of a motor vehicle which is propelled by an internal combustion engine or motor capable of using liquefied petroleum gas or compressed natural gas as fuel shall transfer the permit at the time of the transfer of the vehicle. The secretary shall prescribe a procedure for such transfer of permits and the Department of Revenue shall be notified at the time of any such transfer. G. It shall be a violation of this Part for any person to operate or cause to be operated a motor vehicle upon the highways of this state which is subject to the requirements of this Part upon which the tax has not been paid or for which no permit has been issued or to which no decal has been attached. In addition to all other liability, such person shall be liable for a penalty of twenty-five dollars for the first violation and a penalty of seventy-five dollars for each subsequent violation. Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1997, No. 658, §2.
LA Rev Stat § 47:809 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§809. Power to stop and investigate vehicles; assessment and collection

RS 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 operating with special fuels for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Part have been paid, or whether the vehicle is being operated in compliance with the provisions of this Part. B. If, after such examination or investigation, it is determined by the secretary or his authorized representative or any weights and standards police officer that the tax imposed by this Part has not been paid with respect to the fuels being used in said vehicle, the secretary or his representative, or any weights and standards police officer shall immediately assess the tax due together with the penalty hereinafter provided, to the owner of said vehicle, and give said owner written notice of the assessment by handing it to the driver of the vehicle. C. The secretary or his representative or any weights and standards police officer is hereby empowered to impound any vehicle found to be operating in violation of this Part or any vehicle for which inspection has been refused until such time as inspection has been completed or any tax and penalties assessed as provided herein have been paid. D. Upon issuance of the written notice of assessment in the form of a violation ticket by the secretary or his representative or any weights and standards police officer, the procedure for collection and payment of the penalty assessed shall be the same as that provided for the payment and collection of penalty in R.S. 32:389(C). Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 769, §2, eff. Jan. 1, 1985; Acts 1985, No. 551, §1, eff. July 12, 1985; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 1186, §4. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:810 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§810. Prima facie presumptions

RS 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 verified audit by the secretary, or any authorized representative, to have been delivered to such supplier, dealer, or user and unaccounted for at each place of business or place of storage from which special fuels are sold, delivered, or used for any taxable purposes.  B. The secretary is hereby authorized to fix or establish the amount of taxes, penalties, and interest due the state of Louisiana from such records of deliveries or from any records or information available to him, and, if the tax claim as developed from such procedure is not paid, such claim, and any audit made by the secretary, or an authorized representative, or any report filed by such supplier, dealer, or user, shall be admissible in evidence in any suit or judicial proceedings filed by the secretary and shall be prima facie evidence of the correctness of said claim or audit; provided that the prima facie presumption of the correctness of the claim may be overcome by evidence adduced by the supplier, dealer, or user.  Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:811 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§811. Export of tax paid special fuels; tax refunds or credit; interstate users

RS 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 this state which exceeds the amount of fuel that would be consumed, based on the total motor vehicle mileage in the state. An interstate user of special fuels must be bonded and file reports in all states in which he operates in accordance with the requirements of those states. B. An interstate user may determine his average number of miles of motor vehicle travel per gallon of fuel by dividing the total miles traveled by the number of gallons consumed in the entire operation of his vehicles. If an interstate user cannot furnish satisfactory evidence of his average number of miles per gallon of fuel, the Department of Revenue shall determine the rate to be applied to such user, which in no event shall exceed an average of five miles per gallon of fuel. Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 713, §2, eff. Jan. 1, 1979; Acts 1997, No. 658, §2.
LA Rev Stat § 47:813 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§813. Violations declared misdemeanors

RS 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 both, at the discretion of the court.  Acts 1964, Ex.Sess., No. 3, §2.
LA Rev Stat § 47:814 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§814. Administration; rules and regulations; costs of administration; disposition of monies collected

RS 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 with this Part of this Chapter 7 necessary and convenient for the enforcement of the provisions of this Part and collection of the taxes, penalties, and interest in this Part provided. B. In the case of farmers who operate trucks licensed for farm use, which trucks use undyed special fuels other than liquefied petroleum gas and compressed natural gas for their operation, the secretary shall, when requested, reach an agreement with such farmers wherein the amount of fuel used in each truck shall be determined by an estimate and the tax paid each month on the basis of said estimate. In no case is the secretary authorized to estimate the number of gallons used by any farmer at less than seventy-five gallons per month per vehicle. This provision applies only to farmers operating vehicles and equipment on the same special fuels except liquefied petroleum gas and compressed natural gas for both taxable and nontaxable purposes, and in such case the farmer shall be relieved of the necessity of compliance with the provisions of R.S. 47:804, 806, and 812(A)(4) in reference to such use. Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:815 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§815. Special fuels dispensing machines; requirements

RS 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. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §2; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:815.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§815.1. Special fuel; advertised price; requirement

RS 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 price".  Acts 1990, No. 733, §1.
LA Rev Stat § 47:818.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.1. Intent

RS 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 administration of these taxes. It is further the intention of this Part to centralize the collection of the tax herein levied in the hands of those who originally dispose of gasoline and diesel fuels at the terminal rack. B. All taxes levied under this Part, or imposed under any other part of this Chapter but collected under this Part, are imposed upon the ultimate consumer but are precollected as prescribed in this Part. The levies and assessments imposed on the licensees are imposed on them as agents of this state for the collection of the tax. The taxes levied herein shall be collected and paid at those times, in the manner, and by those persons specified in this Chapter. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.3. Venue of tax collection suits

RS 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 Part is in East Baton Rouge Parish except a summary proceeding or action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the illegal transportation of any gasoline or diesel fuel that is subject to forfeiture and sale shall be commenced in the parish where the seizure is made. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.4. Administration; rules and regulations

RS 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 enforcement of the provisions of this Part and the collection of taxes, penalties, and interest provided therein. In the discharge of that duty, his power and authority to examine the records of taxpayers and others, to examine witnesses under oath, to correct erroneous returns, to determine the tax due when no return is filed, and to assess and collect unpaid taxes shall, except as otherwise expressly provided in this Chapter, be as provided in Chapter 18 of Subtitle II of this Title. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.5. Louisiana Truck Center, authorization

RS 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. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.6. Inconsistent provisions

RS 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 remain in effect to the extent that they are not inconsistent or in conflict with this Part. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.11. Presumption of use

RS 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 into this state, or held in this state is to be sold, used, or consumed within this state for domestic consumption and shall be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary. (2) All undyed diesel fuel sold, used, or consumed in the state of Louisiana is for the operation of motor vehicles, licensed or required to be licensed for highway use. The term "used" shall include: (a) Keeping diesel fuel in storage and selling, using, or otherwise dispensing, for the operation of highway vehicles. (b) Selling diesel fuel in this state to be used for operating highway vehicles. (c) Operating a highway vehicle in this state with diesel fuel. (d) Importing diesel fuel into this state. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.12. Taxes levied; rates

RS 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 diesel fuel as defined in this Part sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use. C. The taxes herein levied are in addition to the tax levied in R.S. 47:820.1 as provided in Part VI of this Chapter. D. The imposition, collection, payment, and remittance of the tax levied by this Section shall be accomplished in the manner and at the time provided for in this Part. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.16 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.16. Tax on unaccounted for losses; liability

RS 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 gallons of unaccounted for gasoline or diesel fuel losses that exceeds one-half of one percent of the number of net gallons removed from the terminal during the year by a bulk transfer or at the terminal rack. (2) "Unaccounted for losses" means the difference between: (a) The amount of gasoline or diesel fuel in inventory at the terminal at the beginning of the calendar year plus the amount of gasoline or diesel fuel received by the terminal during the year. (b) The amount of gasoline or diesel fuel in inventory at the terminal at the end of the calendar year plus the amount of gasoline or diesel fuel removed from the terminal during the year. (3) Accounted for losses that have been approved by the secretary shall not constitute "unaccounted for losses". "Accounted for losses" may include losses of fuel on which tax has accrued and that is subsequently lost or destroyed by fire, lightning, flood, explosion, or other accidental or providential cause of which the secretary has been properly notified. B. The terminal operator whose gasoline or diesel fuel is unaccounted for is liable for the tax levied by this Section. Fuel received by a terminal operator and not shown on an informational return filed by the terminal operator with the secretary as having been removed from the terminal is presumed to be unaccounted for fuel losses. A terminal operator may rebut this presumption by establishing that gasoline or diesel fuel received at a terminal, but not shown on an informational return as having been removed from the terminal, is an accounted for loss or constitutes part of a transmix. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.17 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.17. Backup tax; liability

RS 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 that was allowed an exemption from the tax and was then used or consumed in a taxable manner. (3) Aviation fuel that is used for fuel other than for fuel in an aircraft. (4) Diesel fuel that is used to operate a highway vehicle after an application for a refund of taxes paid on the diesel fuel is made or allowed on the basis that the diesel fuel was used for an off-highway purpose. (5) Kerosene and aviation fuel not previously taxed that is used for fuel in a highway vehicle. B. The person that uses untaxed or refund gasoline or diesel fuel that is taxable under this Section is liable for the tax. If the seller of the gasoline or diesel fuel taxable under this Section knew or had reason to know that the fuel would be used for a purpose that is taxable under this Section, the user and the seller are jointly and severally liable for the tax. C. The tax imposed by this Section shall be paid at the time and in the manner prescribed by the secretary and is in addition to any other penalty imposed pursuant to this Chapter. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.18 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.18. Floor-stocks tax

RS 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 have been imposed on the gasoline or diesel fuel by this Act1 had the provisions been in effect for the periods prior to July 1, 2006. B. The rate of the tax imposed by this Section shall be the amount of tax imposed under this Part on July 1, 2006. C. Any person owning gasoline or diesel fuel on July 1, 2006, to which the tax imposed by this Section applies, shall be liable for the tax. D. Persons in possession of taxable fuel in storage as of the close of the business day preceding July 1, 2006, shall: (1) Take an inventory at the close of the business day preceding July 1, 2006, to determine the gallons in storage for purposes of determining the floor-stocks tax. (2) Report the gallons listed in Paragraph (1) of this Subsection on forms provided by the secretary, not later than the first day of the first month following July 1, 2006. (3) Remit the tax levied under this Section no later than the first day of the sixth month following July 1, 2006. E. Persons failing to file the inventory report shall be subject to the penalty as provided in R.S. 47:818.24(D). Persons not paying the tax herein provided by the date specified shall incur interest and penalty on the unpaid tax as provided in the administrative provisions in Chapter 18 of this Subtitle. Acts 2005, No. 252, §1, eff. July 1, 2006. 1Acts 2005, No. 252.
LA Rev Stat § 47:818.19 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.19. Tax return and payment due date

RS 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 for the preceding month unless otherwise stated. The secretary may require electronic filing of tax returns, reports, and payments as provided in R.S. 47:1519 and 1520. B. All reports required by this Subpart are to be filed by the due date regardless of whether fuel tax is due under the provisions of the laws of this state. Acts 2005, No. 252, §1, eff. July 1, 2006.