2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:818.101 — Taxes levied; rates
SUBPART C. SPECIAL FUELS
§818.101. Taxes levied; rates
A. There is hereby levied a tax of sixteen cents per gallon on all special fuels including compressed natural gas as defined by R.S. 47:818.2(18), and liquefied natural gas as defined by R.S. 47:818.2(42), and liquefied petroleum gas as defined by R.S. 47:818.2(43) sold, used, or consumed in the state of Louisiana for the operation of motor vehicles licensed or required to be licensed for highway use.
B. The taxes herein levied are in addition to the tax levied in R.S. 47:820.1 as provided in Part VI of this Chapter.
C. The tax is to be computed, collected, reported, and paid as hereafter set forth, except when compressed natural gas, liquefied natural gas, or liquefied petroleum gas is sold to, delivered to, or used by any person who pays the annual fuel tax levied under the provisions of R.S. 47:818.102, the imposition of the tax levied shall not apply.
Acts 2005, No. 252, §1, eff. July 1, 2006.
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