Louisiana Revised Statutes 47:818.11 – Presumption of use
Terms Used In Louisiana Revised Statutes 47:818.11
- Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
- Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
- Highway: means every way or place of whatever nature, open to use for purposes of vehicular travel in this state, including the streets and alleys in towns and cities. See Louisiana Revised Statutes 47:818.2
- Highway vehicle: means any self-propelled vehicle, trailer, or semitrailer that is designed or used for transporting persons or property over the highway, and includes all vehicles subject to registration for highway use. See Louisiana Revised Statutes 47:818.2
- Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
For the purpose of enforcement of this Subpart and the collection of the taxes levied by this Chapter, unless otherwise stated, it shall be presumed that:
(1) All gasoline produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state is to be sold, used, or consumed within this state for domestic consumption and shall be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.
(2) All undyed diesel fuel sold, used, or consumed in the state of Louisiana is for the operation of motor vehicles, licensed or required to be licensed for highway use. The term “used” shall include:
(a) Keeping diesel fuel in storage and selling, using, or otherwise dispensing, for the operation of highway vehicles.
(b) Selling diesel fuel in this state to be used for operating highway vehicles.
(c) Operating a highway vehicle in this state with diesel fuel.
(d) Importing diesel fuel into this state.
Acts 2005, No. 252, §1, eff. July 1, 2006.