reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:815.1. Special fuel; advertised price; requirement

RS 47:815.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.1. Intent

RS 47:818.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.3. Venue of tax collection suits

RS 47:818.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.4. Administration; rules and regulations

RS 47:818.4 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.5. Louisiana Truck Center, authorization

RS 47:818.5 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.6. Inconsistent provisions

RS 47:818.6 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.11. Presumption of use

RS 47:818.11 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.12. Taxes levied; rates

RS 47:818.12 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.16. Tax on unaccounted for losses; liability

RS 47:818.16 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.17. Backup tax; liability

RS 47:818.17 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.18. Floor-stocks tax

RS 47:818.18 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.19. Tax return and payment due date

RS 47:818.19 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.20. Remittance of tax

RS 47:818.20 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.21. Supplier or permissive supplier; duties as trustee

RS 47:818.21 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.22. Deductions and discounts allowed

RS 47:818.22 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.23. Recordkeeping requirements

RS 47:818.23 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.24. Filings required

RS 47:818.24 - 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)
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.25. Returns required of suppliers or permissive suppliers

RS 47:818.25 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.26. Returns required of importers

RS 47:818.26 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.27. Returns required of distributors

RS 47:818.27 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.28. Returns required of exporters; refunds

RS 47:818.28 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.29. Returns required of blenders

RS 47:818.29 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.30. Returns required of terminal operators

RS 47:818.30 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.31. Returns required of motor fuel transporters

RS 47:818.31 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.32. Returns required of aviation fuel dealers

RS 47:818.32 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.33. Returns required of interstate motor fuel users

RS 47:818.33 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.34. Estimate of amount of taxes due and unpaid

RS 47:818.34 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.35. Special authority to enforce collection of taxes collected; personal liability

RS 47:818.35 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.36. Unlawful use of tax collected; theft of funds

RS 47:818.36 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.37. Persons required to be licensed

RS 47:818.37 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.38. Permissive supplier election; out-of-state removals

RS 47:818.38 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.41. Grounds for denial of license

RS 47:818.41 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.43. Notice of discontinuance, sale, or transfer of business

RS 47:818.43 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.45. Engaging in business without a license; penalty

RS 47:818.45 - 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.