Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter A - Retail Dealers of Special Fuels › Section I-3305 - Records Required; Invoices ; False or Inadequate Records a Violation

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every retail
				  outlet shall be required to secure a license before commencing to sell tax-paid
				  or tax-free special fuels. The retailer shall make a written request to the
				  secretary of the Department of Revenue and Taxation for the license. Before the
				  license can be approved, a representative of the Department of Revenue and
				  Taxation shall determine, by physical inspection, that the applicant meets all
				  requirements.
B. Special fuels sold
				  and/or delivered into the fuel supply tank of a motor vehicle shall be from the
				  tax-paid tank. When such deliveries are made, the required record shall be a
				  serially numbered invoice issued in not less than duplicate counterparts on
				  which shall be mechanically printed or stamped with a rubber stamp the name and
				  address of the retail dealer making such delivery. The invoice shall provide
				  space for the name and address of the purchaser, the date of delivery, the
				  number of gallons, the kind of special fuels delivered, the state highway
				  license number of the motor vehicle, and 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, by such documentation acceptable by the
				  secretary. The invoice shall reflect that the tax has been paid or accounted
				  for on each product delivered. One counterpart of the invoice shall be kept by
				  the retail dealer making such delivery as a part of his record, for the period
				  of time as provided for in Article VII, Part 1, Section 16, of the Louisiana
				  Constitution. Another counterpart shall be delivered to the operator of the
				  motor vehicle and carried in the compartment of the motor vehicle for
				  inspection by the secretary or his representatives until the fuel it covers has
				  been consumed. Special fuels sold or delivered by a retail outlet for off
				  highway use may be from a tax-free tank. When such deliveries are made, the
				  required record shall be a ledger showing the name and address of the
				  purchaser, the date of delivery, number of gallons sold, total cost of fuel
				  sold, and how or where the fuel will be used. This record shall be kept for the
				  period of time as provided for in Article VII, Part 1, Section 16, of the
				  Louisiana Constitution and it shall be made available to the secretary or his
				  representative upon request.
C. In
				  addition to the required invoices and ledgers, all retail outlets licensed for
				  special fuels shall be required to take an inventory of the tax-paid and
				  tax-free special fuels on hand at the end of each month, along with a reading
				  of each pump totalizer. This shall be made part of the permanent records and
				  shall be kept for the period of time as provided for in Article VII, Part 1,
				  Section 16, of the Louisiana Constitution, and it shall be made available to
				  the secretary or his representative upon request.
D. Any violation of these record-keeping
				  provisions shall be cause for revocation of the license issued hereunder. In
				  addition, any retail outlet pumping tax-free fuel into the fuel supply tank of
				  a motor vehicle, or not keeping the required records, shall pay the tax on all
				  the fuel placed in his tax-free storage tank within that prescribed
				  period.
AUTHORITY NOTE:
					 Promulgated in accordance with
					 R.S.
					 47:806.