Usufruct
R.S. 47:719

Allowance for losses in handling ACTIVE

A. In computing the tax due under R.S. 47:711, an allowance of three percent of the first four cents of the total tax per gallon purchased for domestic consumption during every calendar month shall be made and deducted by jobbers qualifying under the provisions of R.S. 47:721(B) to cover losses in handling such motor fuels.

B. In computing the tax due under R.S. 47:711, an allowance of three percent of the first one cent of the total tax per gallon sold, used, or consumed in the state of Louisiana for domestic consumption during every calendar month shall be made and deducted by the dealer to cover his or its losses in handling such motor fuel.

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JSON Markdown Source (legis.la.gov)

References

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History

  • enactment Acts 1972, No. 221, §1, eff. Aug. 1, 1972
  • amendment Acts 1974, No. 192, §1
  • amendment Acts 1975, No. 503, §1
  • amendment Acts 1984, No. 11, §1, eff. July 1, 1984

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Cite R.S. 47:719

Bluebook
La. Rev. Stat. Ann. § 47:719 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-719
BibTeX
@misc{larevstat-47-719,
  title        = {La. Rev. Stat. Ann. § 47:719},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-719},
  note         = {Snapshot 2026-05-22}
}