2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:818.104 Application, payment of tax, decals; penalties

§818.104.  Application, payment of tax, decals; penalties

A.  Any person who wishes to operate, upon the highways of this state, a motor vehicle which uses or is capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas as motor fuel shall make application, on or before July thirty-first of each year, to the secretary for permission to operate the motor vehicle on the highways of this state.  The application shall be made on a form furnished and prescribed by the secretary and shall contain any information which the secretary may reasonably require.

B.  The applicant shall pay to the secretary, at the time that application is made, the tax levied under this Subpart.  Upon payment of the tax and approval of the application, the secretary shall issue to the taxpayer a decal to operate that motor vehicle upon the highways of this state for the period from July first to June thirtieth.  If a person makes an application for a vehicle acquired, altered, or converted after July first of the current year, the amount of the tax due shall be reduced by one-twelfth for each month that has elapsed since July first.

C.  Any person who operates more than one motor vehicle using or capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas shall pay the tax and obtain a decal for each motor vehicle which he wishes to operate upon the highways of this state.  Each decal shall be affixed to the motor vehicle in the manner prescribed by the secretary so that the decal is clearly visible.

D.  The secretary shall provide a procedure for the payment of the tax and the issuance on an annual basis.

E.  Any person who sells or transfers title of a motor vehicle which is propelled by an internal combustion engine or motor capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas as fuel shall transfer the decal at the time of the transfer of the vehicle.  The secretary shall prescribe a procedure for such transfer of decals and the Department of Revenue shall be notified at the time of any such transfer.

F.  It shall be a violation of this Subpart for any person to operate or cause to be operated a motor vehicle upon the highways of this state which is subject to the requirements of this Subpart upon which the tax has not been paid or for which no permit has been issued or to which no decal is attached.  In addition to all other liability, such person shall be liable for a penalty of fifty dollars for the first violation and a penalty of one hundred dollars for each subsequent violation.

Acts 2005, No. 252, §1, eff. July 1, 2006.