Louisiana Revised Statutes 47:818.23 – Recordkeeping requirements
Current as of: 2023 | Check for updates
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Terms Used In Louisiana Revised Statutes 47:818.23
- 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
- Person: means and includes, in addition to the definition contained in La. 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
A. Each person required to be licensed under La. Rev. Stat. 47:818.37 of this Subpart and each retailer shall keep and maintain all records pertaining to gasoline or diesel fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the secretary for the reasonable administration of this Subpart.
B. The records required by this Section to be retained shall be kept and maintained for a period to include the current year and the previous three years.
Acts 2005, No. 252, §1, eff. July 1, 2006.