Chapter

Taxes on Petroleum Products

La. R.S. 47:711— TAXES ON PETROLEUM PRODUCTS
La. R.S. 47:712— Definitions
La. R.S. 47:713— Exclusions and exemptions; casinghead gasoline sold for commercial blending
La. R.S. 47:714— Exclusions and exemptions; tractor fuel or distillate
La. R.S. 47:714.1— Repealed by Acts 1986, No. 1033, 1.
La. R.S. 47:715— Exclusions and exemptions; certain sales to United States Government
La. R.S. 47:715.1— Reimbursement of funds; school buses
La. R.S. 47:716— Exclusions and exemptions; certain sales to operators of interstate aircraft
La. R.S. 47:716.1— Exclusions and exemptions; aviation gasoline
La. R.S. 47:717— Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
La. R.S. 47:718— Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
La. R.S. 47:719— Allowance for losses in handling
La. R.S. 47:720— Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
La. R.S. 47:721— Tax collectible from dealers
La. R.S. 47:722— Reports by dealers
La. R.S. 47:723— Payment of tax
La. R.S. 47:723.1— Metric conversion factor
La. R.S. 47:724— Presumption of use in Louisiana
La. R.S. 47:725— Dealers required to furnish bonds; waiver
La. R.S. 47:726— Gasoline and other motor fuels dispensing machines; requirements
La. R.S. 47:726.1— Gasoline and other motor fuels; advertised price; requirement
La. R.S. 47:727— Disposition of collections
La. R.S. 47:731— To 745 Repealed by Acts 1973, Ex.Sess., No. 11, 1, eff. Jan. 1, 1974.
La. R.S. 47:751— To 760 Repealed by Acts 1960, No. 336, 1.
La. R.S. 47:771— Application of provisions
La. R.S. 47:772— Furnishing of bond made compulsory
La. R.S. 47:773— Amount, tenor and solvency of bond
La. R.S. 47:774— Additional or substituted bond; when required
La. R.S. 47:775— Effect of failure to furnish additional or substituted bond when required
La. R.S. 47:776— Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
La. R.S. 47:777— Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
La. R.S. 47:778— Records of dealers and transporters; examination by collector
La. R.S. 47:779— Collector authorized to search storage places and transportation equipment
La. R.S. 47:780— Seizure of equipment for evidence
La. R.S. 47:781— Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
La. R.S. 47:782— Procedure for forfeiture and sale
La. R.S. 47:783— Reports by common or contract carrier
La. R.S. 47:784— Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
La. R.S. 47:785— System of import permits authorized
La. R.S. 47:786— Information by transporter; designated routes
La. R.S. 47:787— Criminal penalty
La. R.S. 47:788— Administration by collector of revenue
La. R.S. 47:789— Repealed by Acts 1950, No. 26, 2
La. R.S. 47:801— Definitions
La. R.S. 47:802— Imposition of tax
La. R.S. 47:802.1— Refunds; undyed diesel fuel used for other than highway purposes
La. R.S. 47:802.2— Refunds; licensed vehicles used by commercial fishermen
La. R.S. 47:802.3— Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
La. R.S. 47:802.4— Louisiana Truck Center, authorization
La. R.S. 47:803— Collection and payment of tax
La. R.S. 47:803.1— Cooperative agreements between states for collection and payment of taxes
La. R.S. 47:803.2— Dyed special fuel; taxable use by fire trucks
La. R.S. 47:804— Separate storage tanks for taxable special fuels and for tax-free storage
La. R.S. 47:805— Bulk sales
La. R.S. 47:806— Records required; invoices; false records a violation
La. R.S. 47:806.1— Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
La. R.S. 47:807— Licenses and bond for suppliers, dealers, and users
La. R.S. 47:807.1— Application, payment of tax, decals; penalties
La. R.S. 47:808— Reports; deductions in computing tax; revocation of license; flat rate accounts
La. R.S. 47:809— Power to stop and investigate vehicles; assessment and collection
La. R.S. 47:810— Prima facie presumptions
La. R.S. 47:811— Export of tax paid special fuels; tax refunds or credit; interstate users
La. R.S. 47:812— Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
La. R.S. 47:813— Violations declared misdemeanors
La. R.S. 47:814— Administration; rules and regulations; costs of administration; disposition of monies collected
La. R.S. 47:815— Special fuels dispensing machines; requirements
La. R.S. 47:815.1— Special fuel; advertised price; requirement
La. R.S. 47:818.1— Intent
La. R.S. 47:818.2— Definitions
La. R.S. 47:818.3— Venue of tax collection suits
La. R.S. 47:818.4— Administration; rules and regulations
La. R.S. 47:818.5— Louisiana Truck Center, authorization
La. R.S. 47:818.6— Inconsistent provisions
La. R.S. 47:818.11— Presumption of use
La. R.S. 47:818.12— Taxes levied; rates
La. R.S. 47:818.13— Point of imposition of the tax
La. R.S. 47:818.14— Exemptions from tax
La. R.S. 47:818.15— Use subject to refund of taxes paid
La. R.S. 47:818.16— Tax on unaccounted for losses; liability
La. R.S. 47:818.17— Backup tax; liability
La. R.S. 47:818.18— Floor-stocks tax
La. R.S. 47:818.19— Tax return and payment due date
La. R.S. 47:818.20— Remittance of tax
La. R.S. 47:818.21— Supplier or permissive supplier; duties as trustee
La. R.S. 47:818.22— Deductions and discounts allowed
La. R.S. 47:818.23— Recordkeeping requirements
La. R.S. 47:818.24— Filings required
La. R.S. 47:818.25— Returns required of suppliers or permissive suppliers
La. R.S. 47:818.26— Returns required of importers
La. R.S. 47:818.27— Returns required of distributors
La. R.S. 47:818.28— Returns required of exporters; refunds
La. R.S. 47:818.29— Returns required of blenders
La. R.S. 47:818.30— Returns required of terminal operators
La. R.S. 47:818.31— Returns required of motor fuel transporters
La. R.S. 47:818.32— Returns required of aviation fuel dealers
La. R.S. 47:818.33— Returns required of interstate motor fuel users
La. R.S. 47:818.34— Estimate of amount of taxes due and unpaid
La. R.S. 47:818.35— Special authority to enforce collection of taxes collected; personal liability
La. R.S. 47:818.36— Unlawful use of tax collected; theft of funds
La. R.S. 47:818.37— Persons required to be licensed
La. R.S. 47:818.38— Permissive supplier election; out-of-state removals
La. R.S. 47:818.39— License application procedure
La. R.S. 47:818.40— Bond requirements; amounts
La. R.S. 47:818.41— Grounds for denial of license
La. R.S. 47:818.42— License revocation; cancellation
La. R.S. 47:818.43— Notice of discontinuance, sale, or transfer of business
La. R.S. 47:818.44— Cooperative agreements between states for collection and payment of taxes
La. R.S. 47:818.45— Engaging in business without a license; penalty
La. R.S. 47:818.46— Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
La. R.S. 47:818.47— Shipping documents
La. R.S. 47:818.48— Diversions
La. R.S. 47:818.49— Transportation of gasoline or diesel fuel; penalty
La. R.S. 47:818.50— Fuel invoices required
La. R.S. 47:818.51— Power to stop and investigate vehicles; fine, collection, enforcement
La. R.S. 47:818.52— Fuel use violations; penalty
La. R.S. 47:818.53— Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
La. R.S. 47:818.54— Improper sale or use of untaxed gasoline or diesel fuel; penalty
La. R.S. 47:818.55— Authorization to search; seizure of equipment for evidence
La. R.S. 47:818.56— Inspection of records, storage facilities; penalty
La. R.S. 47:818.57— Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
La. R.S. 47:818.58— Procedure for forfeiture and sale
La. R.S. 47:818.59— Commission of prohibited acts; penalties
La. R.S. 47:818.60— Marking requirements for gasoline or diesel fuel storage facilities; separate storage
La. R.S. 47:818.61— Metric conversion
La. R.S. 47:818.62— Motor fuel dispensing machines; requirements
La. R.S. 47:818.101— Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. R.S. 47:818.102— Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. R.S. 47:818.103— Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. R.S. 47:818.104— Repealed by Acts 2015, No. 147, §3, eff. July 1, 2015.
La. R.S. 47:818.111— Taxes levied; rates; unit of measurement
La. R.S. 47:818.112— Imposition of tax
La. R.S. 47:818.113— Presumption of use; backup tax
La. R.S. 47:818.114— Dealer's license; application procedure
La. R.S. 47:818.115— Grounds for denial of a license
La. R.S. 47:818.116— License revocation; cancellation
La. R.S. 47:818.117— Bond requirements; amounts
La. R.S. 47:818.118— Duties of persons holding tax payments as trustees
La. R.S. 47:818.119— Returns and payments; discounts; penalties for failure to file
La. R.S. 47:818.120— School bus operators
La. R.S. 47:818.121— Refund claims
La. R.S. 47:818.122— Records required to be maintained; inspection by the secretary
La. R.S. 47:818.123— Notice of discontinuance, sale, or transfer of business
La. R.S. 47:818.124— Engaging in business without a license; penalty
La. R.S. 47:818.125— Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
La. R.S. 47:818.126— Power to stop and investigate vehicles; fines, collection, and enforcement
La. R.S. 47:818.127— Authorization to search; seizure of equipment for evidence
La. R.S. 47:818.128— Inspection of records, storage facilities; penalty
La. R.S. 47:818.129— Unlawful importing, transportation, delivery, storage, or sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas; sale to enforce assessment
La. R.S. 47:818.130— Procedure for forfeiture and sale
La. R.S. 47:818.131— Commission of prohibited acts; misdemeanors; felonies; penalties
La. R.S. 47:818.132— Collaboration with commissioner of agriculture
La. R.S. 47:820.1— Imposition of tax
La. R.S. 47:820.2— Distribution of proceeds; Transportation Infrastructure Model for Economic Development Account
La. R.S. 47:820.3— Employment of Louisiana residents
La. R.S. 47:820.4— Duration and issuance of bonds priority list; progress reports; recommendations by the Revenue Estimating Conference and the Transportation Estimating Conference; duration of the tax
La. R.S. 47:820.5— Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
La. R.S. 47:820.5.1— Greater New Orleans Expressway toll violations
La. R.S. 47:820.5.2— Repealed by Acts 2012, No. 866, §3, eff. Jan. 1, 2013.
La. R.S. 47:820.5.3— Repealed by Acts 2012, No. 866, §4, eff. June 15, 2012.
La. R.S. 47:820.5.4— LA 1 Project toll violations
La. R.S. 47:820.5.4.1— LA 1 recreational vessel toll payments
La. R.S. 47:820.5.5— Interoperability
La. R.S. 47:820.5.6— Free and unhampered passage on the Tomey J. Doucet Bridge; emergency vehicles
La. R.S. 47:820.5.7— Free and unhampered passage on the Tomey J. Doucet Bridge; certain emergency vehicles of the town of Grand Isle
La. R.S. 47:820.5.8— Toll collection on the Crescent City Connection Bridge; proposition
La. R.S. 47:820.5.9— High-occupancy vehicle (HOV) lane violations
La. R.S. 47:820.6— Roadside vegetation master plan
La. R.S. 47:820.51— Monies derived from taxes on petroleum products; distribution for entrepreneurial and employment enhancement
La. R.S. 47:821— Definitions
La. R.S. 47:822— Imposition of tax
La. R.S. 47:823— Rate of tax
La. R.S. 47:824— Amount due
La. R.S. 47:825— Direct payment by generator
La. R.S. 47:826— Collection by disposer; liability of disposer
La. R.S. 47:827— Returns and payment
La. R.S. 47:828— Interest
La. R.S. 47:829— Refunds
La. R.S. 47:830— Suspension of prescription
La. R.S. 47:831— Records; rules and regulations
La. R.S. 47:832— Disposition of collections
La. R.S. 47:833— REPEALED BY ACTS 1992, NO. 526, 2, EFF. JUNE 29, 1992.
La. R.S. 47:841— Imposition of tax
La. R.S. 47:841.1— Tobacco Tax Health Care Fund
La. R.S. 47:841.2— Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
La. R.S. 47:842— Definitions
La. R.S. 47:843— Use of stamps or meter impression required; limitations
La. R.S. 47:844— Dealer permits
La. R.S. 47:845— Repealed by Acts 1974, No. 414, 2, eff. Jan. 1, 1975
La. R.S. 47:846— Secretary's authority to revoke license or permits
La. R.S. 47:847— Dealers required to affix stamps
La. R.S. 47:848— Tobacco dealers required to furnish bond; waiver
La. R.S. 47:849— Interstate business of tobacco dealers
La. R.S. 47:850— Repealed by Acts 1974, No. 415, 2, eff. Jan. 1, 1975
La. R.S. 47:851— Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions
La. R.S. 47:852— Dealers required to furnish duplicate invoices
La. R.S. 47:853— Examination of invoices and determination of tax by secretary
La. R.S. 47:854— Declaration of intent and purpose of Chapter
La. R.S. 47:855— Exemption from tax
La. R.S. 47:856— Enforcement by collector
La. R.S. 47:857— Refunds
La. R.S. 47:858— Certain acts declared felonies
La. R.S. 47:859— Certain acts declared misdemeanors
La. R.S. 47:860— Collector authorized to search and seize
La. R.S. 47:861— Intrastate transportation of unstamped articles prohibited
La. R.S. 47:862— Importation of unstamped articles, except by common carrier, without permit prohibited
La. R.S. 47:863— Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
La. R.S. 47:864— Affixing stamps; penalty; compromises
La. R.S. 47:865— Seizure and forfeiture of unstamped taxable articles
La. R.S. 47:866— Release of seized property in certain cases
La. R.S. 47:867— Collector authorized to waive forfeiture proceedings in certain cases
La. R.S. 47:868— Regulations of metered machines or devices
La. R.S. 47:869— Disposition of collections
La. R.S. 47:871— Definitions
La. R.S. 47:872— Requirements for delivery sales
La. R.S. 47:873— Repealed by Acts 2013, No. 221, §4.
La. R.S. 47:874— Repealed by Acts 2013, No. 221, §4.
La. R.S. 47:875— Repealed by Acts 2013, No. 221, §4.
La. R.S. 47:876— Collection of taxes
La. R.S. 47:877— Penalties
La. R.S. 47:878— Enforcement
La. R.S. 47:881— Repealed by Acts 1993, No. 203, §2, eff. Feb. 1, 1997.
La. R.S. 47:908— Parish or municipal excise tax prohibited; but license tax permitted