Louisiana Revised Statutes 47:818.27 – Returns required of distributors
Terms Used In Louisiana Revised Statutes 47:818.27
- Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Louisiana Revised Statutes 47:818.2
- 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
- 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
- Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch. 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
The monthly return of each distributor shall contain the following information and any other information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date:
(1) The number of net gallons of gasoline or diesel fuel acquired from all sources by the distributor during the reporting period.
(2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period.
(3) The number of net gallons of gasoline or diesel fuel exported during the reporting period.
(4) The number of net gallons of gasoline or diesel fuel sold or consumed for taxable uses during the reporting period.
(5) The number of net gallons of gasoline or diesel fuel sold or consumed during the reporting period in transactions exempt under this Subpart sorted by product code and purchaser.
Acts 2005, No. 252, §1, eff. July 1, 2006.