Louisiana Revised Statutes 47:818.28 – Returns required of exporters; refunds
Terms Used In Louisiana Revised Statutes 47:818.28
- 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
- Export: means to obtain motor fuel in Louisiana for sale or other distribution in another state, territory, or foreign country. 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
- 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
- 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. A person who exports gasoline or diesel fuel from Louisiana shall file a monthly return with the secretary identifying the exports.
B. The monthly return of each exporter 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 sorted by product code, name of seller, and date.
(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) A certification that the destination state tax was collected by the seller prior to export.
(5) An official tax receipt from the receiving state certifying that the applicable tax has been paid on the gasoline or diesel fuel exported for which a refund claim is being submitted.
C. The return shall serve as a claim for a refund of any tax paid to this state on exported gasoline or diesel fuel.
Acts 2005, No. 252, §1, eff. July 1, 2006.