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-3107 - Sale of Refund Gasoline by Dealers

Current through Register Vol. 50, No. 6, June 20, 2024
A. All persons, firms, corporations or
				associations of persons desiring to refund gasoline must secure a refund
				distributor's permit before selling any gasoline on which a tax refund is to be
				claimed. The application for a permit must be made to the secretary (formerly
				referred to as collector of revenue), Baton Rouge, Louisiana.
B. Refund gasoline distributors' permits and
				Louisiana gasoline tax refund invoice books are not transferable and the
				permits and refund invoice books must be returned to the secretary (formerly
				referred to as collector of revenue) when a permit holder ceases business or
				discontinues the sale of refund gasoline.
C. Refund invoices must be issued at the time
				of purchase and only to purchasers who state they have registered with the
				secretary (formerly referred to as collector of revenue) by filing a gasoline
				tax refund registration form and that the gasoline will be used for refundable
				purposes, and must be colored purple by the dealer as provided by law. Those
				purposes are to operate or propel any commercial fishing boat, any boat used to
				transport children to or from public or parochial schools, and farm tractor or
				farm machinery used in the actual tilling of the soil and production of crops,
				or in stationary motors used for agricultural purposes, or in propelling
				aircraft.
D. Aviation gasoline sold
				for use in propelling aircraft need not be colored purple and can be delivered
				in any quantity. Gasoline to be used for all other refundable purposes must be
				properly colored before the refund invoice is issued, and delivery must be in
				quantities of 50 gallons or more.
E. Dye for coloring refund gasoline shall be
				purple in color and will be supplied to all permit holders by the secretary
				(formerly referred to as collector of revenue) upon request. One container of
				dye will be sufficient to color 50 to 55 gallons of gasoline. Other size
				containers sufficient to color larger quantities of gasoline are
				available.
F. Refund gasoline must
				not be delivered into any storage tank, barrel or other container unless such
				container has been plainly marked "Refund Gasoline" in letters at least 3
				inches high and unless the gasoline has been colored purple by the dealer. Any
				dealer guilty of not complying with the rules and regulations will be subject
				to the penalties provided in the refund laws.
G. Duplicate refund invoices are not to be
				issued under any circumstances. If a refund invoice has been issued and later
				becomes lost, or destroyed, the distributor may issue the claimant a copy of
				his regular invoice. On the fact of this copy, the dealer shall give the number
				of the refund invoice that was issued for the purchase and sign his name. In no
				case shall such an invoice be prepared unless the refund invoice listed was
				actually issued when the gasoline was delivered and the gasoline was properly
				colored.
H. Residents of Louisiana
				must qualify with this office by submitting a registration form before
				purchasing gasoline on which a tax refund will be claimed. Aircraft operators
				from outside the state should be requested to submit a registration blank when
				their first purchase is made, unless they state one has already been
				submitted.
I. Severe penalties are
				provided for any violation of these regulations. Also failure to comply can
				result in the rejection of your customer's claims. All personnel who sell or
				deliver refund gasoline should be thoroughly instructed in the above
				requirements.
AUTHORITY NOTE: Adopted
				  in accordance with
				  R.S.
				  47:1681 through
				  47:1691.