SPECIAL FUELS TAX LAW

Sections

• § 47:801 Definitions active
• § 47:802 Imposition of tax active
• § 47:802.1 Refunds; undyed diesel fuel used for other than highway purposes active
• § 47:802.2 Refunds; licensed vehicles used by commercial fishermen active
• § 47:802.3 Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted active
• § 47:802.4 Louisiana Truck Center, authorization active
• § 47:803 Collection and payment of tax active
• § 47:803.1 Cooperative agreements between states for collection and payment of taxes active
• § 47:803.2 Dyed special fuel; taxable use by fire trucks active
• § 47:804 Separate storage tanks for taxable special fuels and for tax-free storage active
• § 47:805 Bulk sales active
• § 47:806 Records required; invoices; false records a violation active
• § 47:806.1 Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment active
• § 47:807 Licenses and bond for suppliers, dealers, and users active
• § 47:807.1 Application, payment of tax, decals; penalties active
• § 47:808 Reports; deductions in computing tax; revocation of license; flat rate accounts active
• § 47:809 Power to stop and investigate vehicles; assessment and collection active
• § 47:810 Prima facie presumptions active
• § 47:811 Export of tax paid special fuels; tax refunds or credit; interstate users active
• § 47:812 Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice active
• § 47:813 Violations declared misdemeanors active
• § 47:814 Administration; rules and regulations; costs of administration; disposition of monies collected active
• § 47:815 Special fuels dispensing machines; requirements active
• § 47:815.1 Special fuel; advertised price; requirement active