Louisiana Revised Statutes 47:818.20 – Remittance of tax
Terms Used In Louisiana Revised Statutes 47:818.20
- Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Louisiana Revised Statutes 47:818.2
- 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
- Distributor: means any person who purchases motor fuel from a supplier, permissive supplier, or licensed distributor in this state for subsequent sale and distribution at wholesale to a licensed distributor, retail dealer, or bulk consumer. See Louisiana Revised Statutes 47:818.2
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Exporter: means a person that exports motor fuel from this state. 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
- Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
- Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state, but who is registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal system, and is a position holder in motor fuel located only in another state or a person who only receives motor fuel in another state pursuant to a two-party exchange. See Louisiana Revised Statutes 47:818.2
- Rack: means a mechanism for delivering motor fuel from a refinery, terminal, marine vessel, or bulk plant into a transport vehicle, railroad tank car, or other means of transfer that is outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
- Removal: means a physical transfer other than by evaporation, loss, or destruction. 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
- Supplier: means a person who is either of the following:
(a) Subject to the general taxing jurisdiction of this state and is registered under 26 U. See Louisiana Revised Statutes 47:818.2
- Terminal: means a motor fuel storage and distribution facility to which a terminal control number has been assigned by the Internal Revenue Service, to which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
A. Each licensed supplier or permissive supplier shall remit to the secretary the tax levied by this Subpart and due on all gasoline or diesel fuel. The tax to be remitted shall be calculated on the total net taxable gallons. The tax due shall be paid by electronic funds transfer and shall be due the twenty-second day of the calendar month following the month of removal.
B. Each licensed distributor and licensed importer shall remit to the supplier or permissive supplier, as applicable, the tax levied and due on gasoline or diesel fuel removed at a terminal rack. At the election of a licensed distributor or licensed importer, the supplier or permissive supplier shall not require the licensed distributor or licensed importer to pay the tax levied until two days before the date the supplier or permissive supplier is required to pay the tax. An election under this Subsection is subject to the condition that remittances by the licensed distributor or licensed importer of all tax due to the supplier or permissive supplier shall be paid by electronic funds transfer two days before the date of the remittance by the supplier or permissive supplier to the secretary. An election under this Subsection may be terminated by the supplier or permissive supplier if the licensed distributor or licensed importer does not make timely payments to the supplier or permissive supplier as required by this Subsection.
C. A licensed exporter shall remit any applicable tax due on gasoline or diesel fuel removed at a terminal rack to the supplier of the gasoline or diesel fuel. The date by which an exporter shall remit the tax is governed by the laws of the destination state of the exported gasoline or diesel fuel. If the laws of the destination state prohibit the collection of the destination state’s tax, the tax levied by this Subpart shall be collected.
D. With respect to two-party exchanges between licensed parties, the exchange recipient is responsible for the collecting and remitting of the tax when the gasoline or diesel fuel is delivered into a truck or tank car via the terminal rack.
Acts 2005, No. 252, §1, eff. July 1, 2006.