Part I
GASOLINE TAXES
Sections
- § 47:711 Imposition of tax active
- § 47:712 Definitions active
- § 47:713 Exclusions and exemptions; casinghead gasoline sold for commercial blending active
- § 47:714 Exclusions and exemptions; tractor fuel or distillate active
- § 47:714.1 repealed
- § 47:715 Exclusions and exemptions; certain sales to United States Government active
- § 47:715.1 Reimbursement of funds; school buses active
- § 47:716 Exclusions and exemptions; certain sales to operators of interstate aircraft active
- § 47:716.1 Exclusions and exemptions; aviation gasoline active
- § 47:717 Exclusions and exemptions; gasoline or motor fuel exported from Louisiana active
- § 47:718 Gasoline or motor fuel imported in a vehicle's reservoir and used within this state active
- § 47:719 Allowance for losses in handling active
- § 47:720 Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon active
- § 47:721 Tax collectible from dealers active
- § 47:722 Reports by dealers active
- § 47:723 Payment of tax active
- § 47:723.1 Metric conversion factor active
- § 47:724 Presumption of use in Louisiana active
- § 47:725 Dealers required to furnish bonds; waiver active
- § 47:726 Gasoline and other motor fuels dispensing machines; requirements active
- § 47:726.1 Gasoline and other motor fuels; advertised price; requirement active
- § 47:727 Disposition of collections active