Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.
La. R.S. 47:1683
Special permit as refund gasoline distributor
Known as the Louisiana Tax Credit Registry Act
The act spans §§ 47–47 (151 sections).
Acts 1950, No. 371, §3.
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.