Louisiana Revised Statutes 47:818.37 – Persons required to be licensed
Terms Used In Louisiana Revised Statutes 47:818.37
- Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
- Aviation fuel dealer: means a person who is the operator of an aircraft servicing facility, delivers aviation fuel exclusively into the fuel supply tanks of aircraft or into equipment used solely for servicing aircraft and used exclusively off-highway. See Louisiana Revised Statutes 47:818.2
- Blender: means a person who produces blended motor fuel outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
- dealer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location to the ultimate consumer. 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
- Exporter: means a person that exports motor fuel from this state. 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
- Interstate motor fuel user: means a person who imports motor fuel into this state in the fuel supply tanks of motor vehicles, other than automobiles, owned or operated by him. See Louisiana Revised Statutes 47:818.2
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Motor fuel: means gasoline, diesel fuel, and special fuels that can be used to propel a motor vehicle. See Louisiana Revised Statutes 47:818.2
- Motor fuel transporter: means a person who transports motor fuel outside the bulk transfer/terminal system by means of a transport truck, railroad tank car, barge, or marine vessel. 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
- Person: means and includes, in addition to the definition contained in La. 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
- 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
- Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Louisiana Revised Statutes 47:818.2
A. No person shall engage in or do business in this state as any of the following without having first obtained the appropriate license or licenses issued by the secretary authorizing that business:
(1) A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(2) A permissive supplier who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(3) A distributor who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(4) An importer who may also act as an exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
(5) A terminal operator.
(6) An exporter.
(7) A motor fuel transporter.
(8) A blender.
(9) An interstate motor fuel user.
(10) An aviation fuel dealer.
B. Notwithstanding any other law to the contrary, persons dealing solely in tax and fee paid product below the terminal rack shall not be required to be licensed. However, to be eligible to defer state excise tax or to receive the discount from the supplier or permissive supplier, or to be eligible for a refund of tax paid, the applicant must be registered with the department as an importer or distributor. In order for an applicant to make a claim for a refund of taxes paid, the applicant shall be licensed as required in this Part.
Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007.