reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.46. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business

RS 47:818.46 - Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
A. Failure to pay any tax levied in this Subpart or any interest, penalties, or costs applicable thereto or failure to furnish bond as provided in this Subpart shall ipso facto and without demand or putting in default, make the said tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or diesel fuel as defined in this Subpart, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or diesel fuel is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or diesel fuel licensees are hereby made responsible for the payment of the tax applicable thereto as levied in this Subpart, together with any interest, penalties, and costs accruing thereon; and the secretary is hereby specifically authorized to attach, seize, or sequester any gasoline or diesel fuel subject to tax under this Subpart when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed except that no bond shall be required of the secretary.
B. When any licensee fails to pay any tax levied under this Subpart or any interest, penalties, or costs applicable thereto or fails to furnish bond as provided in this Subpart, the secretary is authorized to take a rule on the said licensee, by motion in a court of competent jurisdiction, to show cause in not less than two nor more than ten days, exclusive of holidays, after the service thereof, which rule may be tried out of term and in chambers, and shall always be tried by preference, why said licensee should not be ordered to cease from further pursuit of business as a licensee. In case the rule is made absolute, the order rendered thereon shall be considered a judgment in favor of the state prohibiting such licensee from the further pursuit of the business until such time as he has paid the said delinquent tax, penalties, and interest and in addition has furnished the bond. Every violation of the injunction shall be considered as a contempt of court and punished according to law.
C. When a bond has been furnished by the licensee, the surety on said bond may be joined in said rule with the licensee and condemned in solido for the amount of tax, interest, penalties, attorney fees, and costs.
Acts 2005, No. 252, §1, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.48. Diversions

RS 47:818.48 - Diversions
A. The importer, exporter, or motor fuel transporter shall deliver gasoline or diesel fuel only to the destination state or states indicated on the shipping document. However, a shipment of gasoline or diesel fuel may be diverted from the destination stated on the original shipping document where the shipping document is incorrect or where there is a legitimate business need to divert the shipment. Prior to any diversion or change to the shipping document, the shipper, the motor fuel transporter, or an agent of either, shall:
(1) Notify the National Fuel Diversion Registry that the motor fuel transporter has received, after the shipping document was issued, instructions to deliver the gasoline or diesel fuel to a different destination state.
(2) Receive a diversion number from the National Fuel Diversion Registry.
(3) Manually write the change in destination state and the diversion number on the shipping document.
(4) Give a copy of the amended shipping document to the person to whom the gasoline or diesel fuel is delivered.
B. The licensee ordering the diversion is responsible for paying the applicable destination state taxes along with filing a claim for refund with the origin state or the original destination state whose taxes have been collected.
C. The secretary may assess a penalty in an amount equal to the taxes and fees on the product, without regard to any exemption or dye, or one thousand dollars, whichever is greater, for each violation, against any person who diverts a shipment or alters a shipping document other than as provided herein. No penalty will be assessed in those cases where the prior notification required in Subsection A was not accomplished due to error, other than negligence, if within three working days the shipper, the motor fuel transporter, or the agent of either, notifies the secretary of the diversion and error.
Acts 2005, No. 252, §1, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.49. Transportation of gasoline or diesel fuel; penalty

RS 47:818.49 - Transportation of gasoline or diesel fuel; penalty
A. Every motor vehicle being operated by private and/or for-hire carriers of property shall be marked as specified in this Section if that vehicle is transporting hazardous materials, including gasoline or diesel fuel of a kind or quantity that requires the vehicle to be marked or placarded in accordance with the Hazardous Materials Regulations of the United States Department of Transportation, and is operating under its own power, either alone or in combination.
(1) The marking or placard shall display the following information:
(a) The name or trade name of the private and/or for-hire carrier operating the vehicle.
(b) The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based.
(c) If the name of a person other than the operating carrier appears on the vehicle, the words "operated by" should immediately precede the information required by this Section.
(d) Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this Section.
(2) The marking shall meet the following requirements:
(a) Appear on both sides of the vehicle.
(b) Be in letters that contrast sharply in color with the background.
(c) Be readily legible during daylight hours while the vehicle is stationary.
(d) Be kept and maintained in a manner that retains the legibility required by this Section.
(e) The marking may consist of a removable device if that device meets the identification and legibility requirements of this Section.
(3) The marking provisions of this Section as to the word "gasoline" or "diesel fuel" shall not apply to a vehicle transporting gasoline or diesel fuel in the fuel tank thereof supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor or fuel injectors of the vehicle and used exclusively for propelling means, nor to vehicles transporting gasoline or diesel fuel in quantities of not more than five gallons for delivery in response to emergency calls.
B. Failure to comply with the provisions of this Section may result in a penalty of one thousand dollars. For each subsequent violation, the penalty is multiplied by the sum of the current violation plus all prior violation(s) of this Section.
Acts 2005, No. 252, §1, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.50. Fuel invoices required

RS 47:818.50 - Fuel invoices required
A. For each delivery of gasoline or diesel fuel into the fuel supply tank of a highway vehicle subject to inspection as provided in R.S. 47:818.51, the required record shall include a serially numbered invoice issued in not less than duplicate counterparts on which shall be printed, or stamped with a rubber stamp the name and address of the entity making such delivery and on which shall be shown, in spaces to be provided on such invoice:
(1) The date of delivery.
(2) The number of gallons.
(3) The kind of fuel delivered.
(4) The total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub meter reading or in the case of interstate passenger buses registered with the Interstate Commerce Commission or its successor by such documentation acceptable to the secretary.
(5) The state highway license number or unit number of said vehicle.
B. The invoice shall reflect that the tax has been paid or accounted for on each of the products delivered. One counterpart of the invoice shall be kept by the vendor, making such delivery as a part of his record and for the period of time and purposes established by the secretary. One counterpart shall be delivered to the operator of the highway vehicle and carried in the cab compartment of the highway vehicle for inspection by the secretary or his authorized designee, until the fuel it covers has been consumed.
C. For purposes of substantiating a tax refund claim, a computer-generated record from the seller of the fuel showing the required information may be substituted for the invoices required herein.
Acts 2005, No. 252, §1, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.51. Power to stop and investigate vehicles; fine, collection, enforcement

RS 47:818.51 - Power to stop and investigate vehicles; fine, collection, enforcement
A. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is empowered to stop any commercial motor vehicle which appears to be operating with gasoline or diesel fuel for the purpose of examining the invoices and for such other investigative purposes reasonably necessary to determine whether the taxes imposed by this Subpart have been paid or whether the vehicle is being operated in compliance with the provisions of this Subpart.
B. If, after such examination or investigation, it is determined that the tax imposed by this Subpart has not been paid with respect to the gasoline or diesel fuel being used in said vehicle, the secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer may assess the tax due together with the applicable penalty provided in this Subpart, to the owner or driver of the vehicle.
C. The secretary or his authorized designee or any weights and standards police officer or any motor carrier safety police officer is hereby empowered to impound any vehicle found to be operating in violation of this Subpart or any vehicle for which inspection has been refused until such time as an inspection has been completed or any tax, interest, penalties, and other charges assessed as provided herein have been paid.
Acts 2005, No. 252, §1, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks

RS 47:818.53 - Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
A. It shall be a violation of this Subpart for a highway vehicle to operate within the state of Louisiana:
(1) When transporting gasoline or diesel fuels in any cargo tank from which gasoline or diesel fuels are sold or delivered that is connected by pipe, tube, valve, or otherwise with the carburetor or fuel injectors, or with the fuel supply tank feeding the motor vehicle transporting gasoline or diesel fuels.
(2) Without an odometer or hub meter which is kept at all times in good operating condition to correctly measure and register the miles traveled by such vehicle. Interstate passenger buses registered with the Interstate Commerce Commission or its successor not so equipped shall not be in violation of this Section if a record of miles traveled is maintained on a form or report approved by the secretary and is carried in the vehicle at all times.
(3) Without the true owner's name and address or adequate identification, or name or trade name in the case of an interstate motor carrier under whose authority the vehicle is operated and who is registered with the Interstate Commerce Commission or its successor, on the cab in letters not less than two inches high. The name and address of the owner must be legible at a distance of twenty-five feet. Pickup trucks or any truck of manufacturer's rating carrying capacity of two thousand pounds or less is excluded from this Subsection, unless the truck is a public for-hire truck used primarily for transporting cargo.
(4) Unless the person operating the vehicle has in his possession an invoice for the fuel which meets the requirements of R.S. 47:818.50.
B. In addition to any other penalties which may be incurred, there is hereby levied a specific penalty of one hundred dollars for each violation of the provisions of this Section. This penalty shall be assessed by the secretary of the Department of Revenue or his authorized designee or the weights and standards police officer or the motor carrier safety police officer and shall be collected in the same manner as is provided for the collection of tax.
Acts 2005, No. 252, §1, eff. July 1, 2006.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty

RS 47:818.54 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.55. Authorization to search; seizure of equipment for evidence

RS 47:818.55 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.56. Inspection of records, storage facilities; penalty

RS 47:818.56 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment

RS 47:818.57 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage

RS 47:818.60 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.61. Metric conversion

RS 47:818.61 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.62. Motor fuel dispensing machines; requirements

RS 47:818.62 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.112. Imposition of tax

RS 47:818.112 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.113. Presumption of use; backup tax

RS 47:818.113 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.115. Grounds for denial of a license

RS 47:818.115 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.118. Duties of persons holding tax payments as trustees

RS 47:818.118 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.119. Returns and payments; discounts; penalties for failure to file

RS 47:818.119 - Returns and payments; discounts; penalties for failure to file
A. A licensed dealer shall file a monthly return no later than the twentieth day of the month. If a licensed dealer files a return and remits the tax due on or before the due date, one-third of one percent of the tax due is allocated to the licensed dealer for the expense of collecting, accounting for, reporting, and timely remitting the taxes collected and for keeping the records. The licensed dealer shall deduct the allocated amount from the tax due when paying the tax to the state. A licensed dealer who has not made taxable deliveries during the reporting period shall file a return with the secretary that includes those facts or that information. A return shall be filed with the secretary on forms provided for that purpose and shall contain the total gallons or gallon equivalents sold or used and other information required by the secretary.
B. A licensed dealer may take a credit on a filed return if the dealer paid the taxes imposed by this Subpart on compressed natural gas, liquefied natural gas, or liquefied petroleum gas sold on account and the dealer determines that the account is uncollectible and worthless. The credit authorized by this Section shall be applicable only if the licensed dealer writes off the account as a bad debt on the dealer's accounting books. The return on which the credit shall be taken shall state, if applicable, the name of the person whose account has been written off as a bad debt or who failed to remit the tax and any other information required by the secretary. The amount of the credit may equal, but shall not exceed, the amount of taxes paid on the compressed natural gas, liquefied natural gas, or liquefied petroleum gas to which the written-off account applies. If, after a credit is taken, the account on which the credit was based is paid, or if the secretary otherwise determines that the credit was not authorized, the dealer who took the credit shall pay the unpaid taxes plus a penalty of ten percent of the amount of the unpaid taxes and interest. Interest shall accrue beginning on the day the return showing the credit was filed and ending on the date the taxes and penalty are paid.
C. The provisions of this Section shall not apply to a sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas for which payment is made through the use and acceptance of a credit card. The credit granted pursuant to the provisions of this Section shall be taken at the time the account is written off as a bad debt but before the tax reporting period prescribes. The secretary may take action against a person in relation to whom a dealer has taken a credit for collection of the tax owed and for penalty and interest.
D. Failure to file any informational report or return within thirty days of the due date of the report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.120. School bus operators

RS 47:818.120 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.121. Refund claims

RS 47:818.121 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.122. Records required to be maintained; inspection by the secretary

RS 47:818.122 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.123. Notice of discontinuance, sale, or transfer of business

RS 47:818.123 - Notice of discontinuance, sale, or transfer of business
A. Prior to discontinuing any business to which a license has been issued pursuant to the provisions of this Subpart, the licensee shall notify the secretary in writing at least thirty days prior to the effective date of the discontinuance, sale, or transfer 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 was transferred or relinquished. The notice shall also include any other information required by the secretary.
B. If a licensee liable for any tax, interest, or penalty levied in accordance with this Subpart sells or transfers the business or quits the business, the licensee shall make a final return and payment within fifteen days after the date of selling, transferring, or quitting the business. The purchaser or assigns, if any, shall withhold sufficient amounts of the purchase monies to cover the amount of taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that all taxes, interest, and penalties 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, 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 but 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 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.124. Engaging in business without a license; penalty

RS 47:818.124 - Engaging in business without a license; penalty
Any person who engages in or performs any business activity for which a license is required by this Subpart without having first obtained and subsequently retained a valid license shall be subject to a penalty of ten thousand dollars for a first violation. For each subsequent violation, the penalty shall be determined by multiplying the penalty for the first violation by the total number of all violations. Penalties prescribed under this Section shall be assessed, collected, and paid in the same manner as the tax.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.125. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business

RS 47:818.125 - Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
A. Failure to pay any tax levied in this Subpart or any interest, penalties, or applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto and without demand or putting in default, make the tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment of the tax, penalties, and interest, which shall be sufficient grounds for attachment of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas, wherever fuel may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is in the possession of the delinquent taxpayer or in the possession of other persons. Each compressed natural gas, liquefied natural gas, or liquefied petroleum gas licensee shall be responsible for the payment of the applicable tax levied in this Subpart, together with any interest, penalties, and costs accruing thereon, and the secretary may attach, seize, or sequester any compressed natural gas, liquefied natural gas, or liquefied petroleum gas subject to tax under this Subpart when a tax is not paid when it was due and payable. The procedure prescribed by law shall be followed except that the secretary shall not be required to provide a bond.
B. When a licensee fails to pay any tax levied under this Subpart, or any interest, penalties, or applicable costs or fails to furnish bond as provided in this Subpart, the secretary may file a rule on the licensee, by motion in a court of competent jurisdiction, to show cause as to why the licensee should not be ordered to cease from further pursuit of business as a licensee. The rule shall be heard by the court not less than two days nor more than ten days, exclusive of holidays, after service of the rule on the licensee. The rule may be tried out of term and in chambers, and shall always be tried by preference. In case the rule is made absolute, the order rendered by the court shall be considered a judgment in favor of the state prohibiting the licensee from the further pursuit of the business until the licensee has paid the delinquent tax, penalties, and interest and has furnished the bond required by this Subpart. Each violation of the injunction shall be considered a contempt of court and shall be punishable in accordance with the law.
C. When a bond has been furnished by the licensee, the surety on the bond may be joined in the rule with the licensee and may be held liable in solido for the amount of tax, interest, penalties, attorney fees, and costs.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.126. Power to stop and investigate vehicles; fines, collection, and enforcement

RS 47:818.126 - Power to stop and investigate vehicles; fines, collection, and enforcement
A. The secretary, his authorized designee, any weights and standards police officer, or any motor carrier safety police officer shall be empowered to stop any commercial motor vehicle which appears to be operating with compressed natural gas, liquefied natural gas, or liquefied petroleum gas for the purpose of examining the invoices and for any other investigative purposes reasonably necessary to determine whether the taxes imposed by this Subpart have been paid or whether the vehicle is being operated in compliance with the provisions of this Subpart.
B. If, after examination or investigation, it is determined that the tax imposed by this Subpart has not been paid with respect to the compressed natural gas, liquefied natural gas, or liquefied petroleum gas being used in the vehicle, the secretary, his authorized designee, the weights and standards police officer, or the motor carrier safety police officer may assess the tax due together with the applicable penalty provided in this Subpart, to the owner or operator of the vehicle.
C. The secretary, his authorized designee, the weights and standards police officer, or the motor carrier safety police officer may impound any vehicle found to be operating in violation of this Subpart or any vehicle for which inspection has been refused until such time as an inspection has been completed or any tax, interest, penalties, and other charges assessed as provided in this Subpart have been paid.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.127. Authorization to search; seizure of equipment for evidence

RS 47:818.127 - Authorization to search; seizure of equipment for evidence
A. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transportation when there is probable cause to believe the terms of this Subpart have been, or are being, violated.
B. The transport of compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be prohibited. The means used in the transportation of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas on which the tax levied pursuant to this Subpart has not been paid shall be subject to seizure, forfeiture, and sale as provided in this Subpart.
Acts 2015, No. 147, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:818.128. Inspection of records, storage facilities; penalty

RS 47:818.128 - Inspection of records, storage facilities; penalty
A. The secretary may examine the books, records, and other documents of all companies, agencies, or firms operating in this state, whether the companies, agencies, or firms conduct their business by rail, water, or otherwise, in order to identify licensees that are importing or otherwise shipping compressed natural gas, liquefied natural gas, or liquefied petroleum gas which are liable for tax under this Part. The examination by the secretary authorized by this Section shall be conducted during reasonable business hours of the licensee.
B. Any person who refuses to permit an inspection of records or storage facilities or refuses to permit an audit shall be subject to a penalty of five thousand dollars in addition to any other penalty imposed in accordance with provisions of this Subpart.
Acts 2015, No. 147, §1, eff. July 1, 2015.