Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 31 - Petroleum Products: Gasoline Tax › Section I-3105 - Purchase, Storage and Use of Refund Gasoline by Farmers, Fishermen and Operators of Aircraft

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				gasoline tax refund registration form must be filled out and filed with the
				secretary (formerly referred to as collector of revenue) before purchasing any
				gasoline on which a tax refund will be claimed.
B. If a claimant does not submit a refund
				claim during a period of 12 consecutive months, 60 days after the end of such
				period, his registration form will be voided and removed from our files, unless
				we are notified that the claimant expects to make a claim in the near future.
				When a registration form has been voided for this reason, a new one must be
				submitted before purchasing gasoline on which a refund will be
				claimed.
C. Claims for refund must
				be filed with the secretary (formerly referred to as collector) within six
				months after the date of the purchases. You are not required to wait six months
				to file a refund claim, therefore, it is recommended that a claim be filed
				every two or three months, depending on the gallons to be purchased. For
				example, invoices dated January 14 must be claimed on or before July 14,
				February 18 invoices by August 18, etc.
D. Not more than one claim should be filed
				for any particular period and all claims must be signed by the claimant or his
				authorized agent. When submitting a claim, only one Form R5334 should be filled
				out and returned to the Department of Revenue and Taxation. State refund
				invoices which are issued by authorized dealers must be attached to this form.
				A seller's invoice must also be submitted with the state refund invoice. All
				state refund invoices must be marked "paid" by the dealer before a refund can
				be made.
E. Claims that are
				returned for correction must be corrected and returned to this office within 30
				days.
F. Adequate records must be
				kept by refund claimants to disclose the nature of work performed, number of
				gallons used, and the boat, tractor or engine in which the gasoline was
				used.
G. Refund gasoline must be
				colored purple by the dealer and stored in a tank, barrel or other container
				that is used for no other purpose and such container must be distinctly marked
				"Refund Gasoline" in letters at least 3 inches in height. If gasoline in refund
				container is found to be uncolored, applicant is subject to the loss of refunds
				on all invoices purchased prior to the date of violation.
H.
Farm Tractor and Farm
				Machinery
shall mean and include all motor propelled or motor operated
				mechanical devices used on a farm in tilling the soil and production of crops,
				but shall not include any vehicle licensed for use on the public
				highways.
I.
Commercial
				Fishing Boat
shall mean any water craft used exclusively in the
				occupation of fishing for profit.
J. When a refund claim includes gasoline used
				for refundable purposes on a farm other than the one operated by the claimant,
				generally called
custom work,
a list must be attached showing
				the names and addresses of the persons on whose farms the gasoline was used,
				the kind of work done, the equipment used, the number of acres worked and
				gallons of gasoline used on each farm.
K. Refund gasoline can be used for the
				following purposes:
1. to operate or propel
				farm tractors and farm machinery used to prepare land for planting, to plant,
				cultivate and harvest crops, to transport seed, fertilizer and other
				necessities to the field, to gather crops and haul them to a place of storage
				on the farm and in stationary motors used for agricultural purposes;
2. in propelling aircraft;
3. to operate or propel a commercial fishing
				boat;
4. to operate or propel a
				boat used to transport children to or from public or parochial
				schools.