2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:786. Information by transporter; designated routes

RS 47:786 - Information by transporter; designated routes
A. To properly identify any gasoline being imported, exported, or otherwise moved within Louisiana, upon the highways of Louisiana, a person shall have in his possession during the entire time he is hauling, transporting, or delivering such gasoline, a dated invoice, bill of lading, or manifest which shall show the following:
(1) The seller's and the purchaser's name and address.
(2) The origin of the gasoline being transported.
(3) The particular destination or destinations of the gasoline being transported.
(4) The designated routes to be followed when exporting or importing gasoline, as required by Subsection B of this Section.
(5) The quantities of each type of gasoline being transported.
(6) Such other information as the secretary of revenue may require to implement the intent of this Section.
B.(1) It shall be unlawful to import into Louisiana or export from Louisiana, any gasoline from or into a state which has a lower tax rate on gasoline than does Louisiana except upon Louisiana highways designated or authorized for such movements by the secretary of the Department of Revenue. Transporters must submit written requests for assignments of designated highways to the secretary and approval must be secured prior to any interstate movements of gasoline.
(2) For the purpose of enforcing this Subsection, "import" shall mean the product originated in another state and is destined for delivery into Louisiana. "Export" shall mean the product originated in Louisiana to be destined for delivery into another state.
C. Any person transporting gasoline shall, at the request of the secretary of revenue or his authorized agents or any weights and standards police officer, produce and offer for investigation the documents required by Subsection A of this Section. Failure to produce those documents at the time of the inspection or if, when produced, they fail to disclose the information required, shall be prima facie evidence of violation of this Section.
D. Any person violating the provisions of this Section shall be fined three hundred dollars for the first offense, six hundred dollars for the second offense, and not less than one thousand two hundred dollars, nor more than two thousand dollars for each succeeding offense.
E. The secretary of the Department of Revenue or any weights and standards police officer is authorized to impound any vehicle used in violation of this Section and the gasoline contained therein until the violator posts a bond of two thousand dollars with the secretary, which bond shall remain in effect until determination of the appropriate fine as prescribed in Subsection D of this Section and payment thereof by the violator. If at the end of one hundred twenty days the fine prescribed in Subsection D of this Section has not been paid, the vehicle and gasoline may be sold under the provisions of R.S. 47:782.
F. The provisions of this Section shall not apply to common or contract carrier licensed by the Interstate Commerce Commission who are required to file monthly reports as required in R.S. 47:783, to farmers registered for gasoline refunds under the provisions of R.S. 47:1681 through 1691 who move gasoline within the state, in quantities of five hundred gallons or less, from one location to another within the scope of their farming activities, nor to anyone moving within the state of Louisiana, any gasoline which is not for resale provided the quantity so transported shall not exceed one hundred fifty gallons.
G. The provisions of Subsection A of this Section shall not apply to delivery trucks commonly known as bobtails or tank wagons with a total capacity of two thousand five hundred gallons or less when such deliveries originate in Louisiana and have a Louisiana destination.
Added by Acts 1978, No. 713, §1, eff. Jan. 1, 1979; Acts 1983, No. 91, §1; Acts 1997, No. 658, §2.