reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:818.54 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty

RS 818.54 - Improper sale or use of untaxed gasoline or diesel fuel; penalty A. Any person who commits any of the following violations is subject to the penalty specified in Subsection B of this Section: (1) Alters or attempts to alter the strength or composition of any dye or marker in any dyed gasoline or diesel fuel. (2) Acquires, sells, or stores any dyed gasoline for use in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid. (3) Acquires, sells, or stores any dyed diesel fuel for use in a highway vehicle unless the tax levied by this Subpart has been paid. (4) Uses any dyed gasoline in a watercraft, aircraft, or vehicle unless the tax levied by this Subpart has been paid. B. The amount of the penalty for any violation as described in Subsection A of this Section is ten dollars per gallon of gasoline or diesel fuel based upon the maximum capacity of the fuel storage tank, container, or storage tank of the highway vehicle. C. Each violation is subject to a separate penalty. D. The 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 § 47:818.55 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.55. Authorization to search; seizure of equipment for evidence

RS 818.55 - Authorization to search; seizure of equipment for evidence A. The secretary is authorized to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, or any and all places of storage, or any and all means of transportation, where there is probable cause to believe the terms of this Subpart have been, or are being violated. B. Any automobile, truck, boat, conveyance, vehicle, or other means of transportation caught or detected transporting any gasoline or diesel fuel on which any tax as levied by this Subpart has not been paid is prohibited and the means so used in the transportation of the gasoline or diesel fuel shall be subject to seizure by the collection and forfeiture and sale as provided in this Subpart. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.56 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.56. Inspection of records, storage facilities; penalty

RS 818.56 - Inspection of records, storage facilities; penalty A. The secretary is specifically authorized to examine at all reasonable hours the books, records, and other documents of all companies, agencies, or firms operating in this state, whether these companies, agencies, or firms conduct their business by rail, water, or otherwise, in order to determine what licensees are importing or otherwise shipping gasoline or diesel fuel which are liable for tax under this Part. B. A person who refuses to permit an inspection of records or storage facilities or an audit is subject to a penalty of five thousand dollars in addition to any other penalty imposed by other provisions of this Subtitle. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.57 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment

RS 818.57 - Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment A. Upon the discovery of any gasoline or diesel fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the secretary shall order the tank or other storage receptacle in which the gasoline or diesel fuel is located to be seized and locked or sealed until the tax, interest, penalties, and additions levied under this Subpart are assessed and paid. B. If the assessment for the tax is not paid within thirty days, the secretary is hereby authorized, in addition to the other remedies authorized in this Subpart, to sell the gasoline or diesel fuel and use the proceeds of the sale to satisfy the assessment due, with any funds that exceed the assessment and costs of the sale being returned to the owner of the gasoline or diesel fuel. C. All gasoline or diesel fuel, and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported, or acquired gasoline or diesel fuel, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported, or acquired gasoline or diesel fuel is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of gasoline or diesel fuel, shall be subject to seizure by the secretary and forfeiture and sale in the manner provided for in this Subpart. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.60 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage

RS 818.60 - Marking requirements for gasoline or diesel fuel storage facilities; separate storage A. All licensed distributors who are registered to have separate facilities for storing refund gasoline and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "REFUND GASOLINE" in letters not less than five inches high. Suppliers are required to collect the tax levied hereunder; however, dyed gasoline can only be sold to purchasers who have registered with the secretary to purchase dyed gasoline to be used for refundable purposes, and such sales to end users must be evidenced by a special invoice as required by the secretary. B. Any gasoline which is intended to be stored in separate facilities as provided in Subsection A of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary. C. All licensed distributors of diesel fuel who maintain their own storage tanks in this state are required to have a separate storage tank for taxable diesel fuel, which tanks are to be physically separate and apart from any other tanks or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place the words "TAX-PAID FUELS" in letters not less than five inches high. D. All licensed distributors who are registered to have separate facilities for storing dyed diesel fuel not intended for highway vehicle use and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "DYED FUEL - NOT FOR MOTOR VEHICLE USE" in letters not less than five inches high. If such tanks are not provided, then all diesel fuel delivered into storage tanks suitable for fueling motor vehicles becomes taxable. E. Any diesel fuel which is intended to be stored in separate facilities as provided in Subsection D of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 USC 4082. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.61 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.61. Metric conversion

RS 818.61 - Metric conversion Motor fuels sold, used, consumed, or otherwise acquired or measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one United States gallon. Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.62 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.62. Motor fuel dispensing machines; requirements

RS 818.62 - Motor fuel dispensing machines; requirements A. The advertised price of motor 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". B. Each machine through which motor fuels are dispensed shall have clearly displayed on it only one sign that refers to taxes, and it shall state "ABOVE PRICE INCLUDES ALL APPLICABLE LOCAL, STATE, AND FEDERAL TAXES." Acts 2005, No. 252, §1, eff. July 1, 2006.
LA Rev Stat § 47:818.101 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.101. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

RS 818.101 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
LA Rev Stat § 47:818.102 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.102. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

RS 818.102 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
LA Rev Stat § 47:818.103 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.103. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

RS 818.103 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
LA Rev Stat § 47:818.104 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.104. Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.

RS 818.104 - Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
LA Rev Stat § 47:818.112 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.112. Imposition of tax

RS 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 liquefied petroleum gas. Any person or entity delivering compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle shall be considered a dealer for purposes of imposition of the tax levied on such fuels and shall be the party liable for the tax imposed in this Subpart. The dealer shall add the amount of the tax to the selling price of the fuel so that the tax is paid by the ultimate consumer or purchaser of the fuel. The amount of the tax shall become part of the sales price of the fuel, it shall be considered a debt of the purchaser to the dealer, and, if unpaid, it shall be recoverable at law in the same manner as the original sales price. The dealer shall provide an invoice or receipt to the purchaser that states the rate and amount of tax added to the selling price or that indicates that no tax was added to the selling price.  (2) Notwithstanding the provisions of Paragraph (1) of this Subsection, no person or entity shall deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle in connection with a sale unless the person possesses a license as provided for in this Subpart.  B. A tax is imposed on the delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other dealer not in connection with a sale of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas. The special fuel fleet dealer or other dealer shall be liable for the tax imposed under this Subpart.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.113 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.113. Presumption of use; backup tax

RS 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 the tax unless the dealer maintains adequate records to establish that the fuel was exempt from the tax.  B. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other special fuels dealer not in connection with a sale is presumed to be subject to taxation, and the special fuel fleet dealer or other dealer is liable for the tax unless the special fuel fleet dealer or other dealer maintains adequate records to establish that the fuel was exempt from the tax.  C. The tax levied pursuant to the provisions of this Subpart shall be due in all of the following circumstances:  (1) If a person obtains a refund of tax on compressed natural gas, liquefied natural gas, or liquefied petroleum gas by claiming the fuel was used for an exempt purpose but actually used the fuel for a taxable purpose.  (2) If a person operates a motor vehicle on a highway using compressed natural gas, liquefied natural gas, or liquefied petroleum gas and the tax has not been paid on the special fuel. If the person operating the motor vehicle is not the owner or lessee of the motor vehicle, both the owner or lessee and the operator are liable for the tax.  (3) If a person sells or delivers compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle, on which tax was not paid, and the person knew or had reason to know that the fuel would be used for a taxable purpose. The tax due pursuant to the provisions of this Paragraph shall also be imposed on the ultimate consumer.  D. The tax liability imposed by this Section shall be in addition to any other penalty imposed under this Subpart.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.115 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.115. Grounds for denial of a license

RS 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 secretary for any reason set forth in R.S. 47:818.42 or 818.116.  (2) A license or registration issued by another state was revoked, denied, or canceled for cause.  (3) A federal certificate of registry issued under 26 U.S.C. 4101 and the regulations adopted thereunder, or a similar federal authorization, was revoked.  (4) The applicant or any principal of the applicant has been convicted of any offense involving fraud or misrepresentation or has been convicted of any other offense that indicates that the applicant or any principal of the applicant may not comply with this Subpart if issued a license.  (5) The applicant or any principal of the applicant is in arrears to the state for any taxes.  (6) The applicant or any principal of the applicant is determined not to be the real party in interest.  (7) The applicant or any principal of the applicant's agents, officers, or employees has a prior conviction for motor fuel tax evasion in this state or in any state, federal, or foreign jurisdiction.  (8) For good cause as determined by the secretary.  B. The secretary shall be prohibited from issuing a license when an applicant or anyone connected with the applicant's business has been previously convicted of any violation of this Subpart or of any felony under the laws of this state or of the United States.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.118 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.118. Duties of persons holding tax payments as trustees

RS 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 the amount of taxes received or collected to the secretary in the manner required pursuant to the provisions of this Subpart.  B. A dealer who receives a payment of tax under this Subpart may not apply the payment of tax to a debt that the person making the payment owes for compressed natural gas, liquefied natural gas, or liquefied petroleum gas purchased from the dealer.  C. A person required to receive or collect a tax under this Subpart is liable for and shall pay the tax in the manner provided by this Subpart.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.120 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.120. School bus operators

RS 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 gas as fuel shall pay the tax levied on such fuel but shall be entitled to a credit equal to fifty percent of the taxes paid. The credit provided for in this Section shall be claimed on a return filed for the period in which a fuel purchase occurred.  B. The right to claim a credit pursuant to the provisions of this Section shall not be assignable.  C. Claims for refunds by school bus owners shall be submitted annually by the first day of August of each year on forms provided by the secretary and shall list the taxes paid during the academic school year ending no later than June thirtieth of the year for which the credit is being filed. The refund provided for in this Subsection shall be paid from the Parish Transportation Fund allocable to the parish from which the credit is claimed if the credit is from a public school district in this state and the fuel was delivered into the fuel supply tank of a school bus operated exclusively by the district.  D. The secretary may promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act specifying procedures and requirements to be fulfilled in order to file for and receive the credit.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.121 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.121. Refund claims

RS 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 name of the purchaser or person who received the delivery of the fuel.  (3) The date of delivery of the fuel or the date the invoice was issued, if different from the date the fuel was delivered.  (4) The number of gasoline or diesel gallon equivalents of compressed natural gas, liquefied natural gas, or liquefied petroleum gas delivered.  (5) The rate and amount of tax, separately stated from the selling price.  (6) The type of vehicle or equipment into which the fuel is delivered.  B. The purchaser or person who received the delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall obtain the original invoice from the dealer not later than the thirtieth day after the date the fuel was delivered. If the purchase or delivery of fuel is made through an automated method in which the purchase or delivery is automatically applied to the purchaser's or recipient's account, one invoice may be issued at the time of billing that covers multiple purchases or deliveries made during a thirty-day billing cycle.  C. The secretary may pay a refund to a person other than a school bus driver who files a valid refund claim. After examining the refund claim and before issuing the refund to the dealer, the secretary shall deduct from the amount of the refund the one-third of one percent originally deducted by the dealer pursuant to R.S. 47:818.119.  D. A person who files a claim for a tax refund on compressed natural gas, liquefied natural gas, or liquefied petroleum gas used for a purpose for which a tax refund is not authorized or who files an invoice supporting a refund claim on which the date, figures, or any material information has been falsified or altered shall forfeit his right to the entire amount of the refund claim filed unless the claimant provides satisfactory proof to the secretary that the incorrect refund claim filed was due to a clerical or mathematical calculation error.  Acts 2015, No. 147, §1, eff. July 1, 2015.
LA Rev Stat § 47:818.122 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§818.122. Records required to be maintained; inspection by the secretary

RS 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 compressed by the dealer, the amount of natural gas liquefied by the dealer, and the amount of petroleum gas liquefied by the dealer.  (3) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas purchased or received, showing the name of the seller and the date of each purchase or receipt.  (4) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold and delivered into the fuel supply tank of a motor vehicle, including the date of each sale.  (5) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold but not delivered into the fuel supply tank of a motor vehicle, including the date of each sale.  (6) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle not in connection with a sale, including the date of each delivery.  (7) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle or other equipment exempt from tax or sold to the operator of a motor vehicle or owner of equipment exempt from the tax, including the name of the operator of the vehicle or the owner of the equipment and the date of the delivery or sale.  (8) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas lost by fire, theft, or accident.  B. The records required to be kept pursuant to the provisions of this Section shall be kept until the fourth anniversary of the date they were created and shall be open to inspection at all times by the secretary or his designee. In addition to the records specifically required by this Section, a licensee or a person required to hold a license shall keep any other records required by the secretary.  Acts 2015, No. 147, §1, eff. July 1, 2015.