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 B - Users of Special Fuels › Section I-3355 - Refunds or Credits ; Undyed Diesel Fuel Used for Other than Highway Purposes

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				  intent of
				  R.S.
				  47:802.1 is to provide a mechanism for a
				  credit or refund of taxes paid on fuel purchased for nontaxable use only when
				  untaxed dyed fuel is not available.
1. A
				  registration form must be completed and submitted to the Secretary of the
				  Department of Revenue and Taxation for approval prior to first purchasing any
				  tax-paid special fuel for a nontaxable use when dyed fuel is not available, if
				  the user intends to obtain a credit or file for a refund of special fuel taxes
				  paid on fuel purchased for nontaxable use. Upon approval, a permit certificate
				  will be furnished to the applicant.
2. Users may assign, to the approved licensed
				  suppliers who sold or delivered the fuel to the user, the right to their refund
				  of the taxes paid on special fuels. The licensed supplier to whom assignment is
				  made must have made application to and received approval from the Department of
				  Revenue and Taxation prior to being able to issue a credit to the user for the
				  amount of tax. Approved licensed suppliers must claim the credit on the return
				  filed for the reporting period in which the fuel was purchased and credit
				  given. Users who opt to assign the right to their refund to the approved
				  licensed suppliers who sold or delivered the fuel to the user must submit a new
				  registration for approval prior to filing their own refund claims.
3. Users who file their own refund claims
				  must file the claims with the secretary within 30 days after the end of the
				  quarter in which the fuel purchases were made. The claims must set forth the
				  amount of fuel purchased during the quarter with the amount of tax paid, the
				  original fuel invoices, the licensed suppliers from whom purchased, and the
				  purpose for which the fuel was used. The claim must also contain, on a form to
				  be supplied by the department, a list of highway and nonhighway vehicles in
				  which fuel was used. Fuel used to power reefers, power take-off units or
				  similar auxiliary equipment is not eligible for refund or credit when these
				  items are powered off the main fuel tanks.
4. If a claimant does not submit a claim
				  during a period of 12 consecutive months, 60 days after the end of such period,
				  his registration will be voided and removed from the files, unless notification
				  is received that claimant expects to make a claim in the near future. When a
				  registration has been voided for this reason, a new registration must be
				  submitted before purchasing special fuels on which a refund will be
				  claimed.
5. Not more than one claim
				  may be filed for any particular period and all claims must be signed by the
				  claimant or his authorized agent. When submitting a claim, only the designated
				  claim form should be completed and returned to the Department of Revenue and
				  Taxation. A seller's invoice must be submitted with the claim. In order to be
				  acceptable for review, all invoices submitted must have the amount of special
				  fuel taxes paid marked by the dealer before a refund can be made.
6. Claims that are returned to the claimant
				  for correction must be corrected and returned to the Department of Revenue and
				  Taxation within 30 days.
7.
				  Adequate records must be maintained by refund claimants to disclose the nature
				  of the work performed, number of gallons used, and the type of vehicle or
				  equipment in which the special fuel was used. Each refundable purchase of tax
				  paid fuel intended for a nontaxable use must be invoiced by the dealer
				  separately.