2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:818.102 — Users of liquefied natural gas, liquefied petroleum gas, or compressed natural gas annual fuel tax; certain vehicles excepted

§818.102. Users of liquefied natural gas, liquefied petroleum gas, or compressed natural gas annual fuel tax; certain vehicles excepted

A. The owner or operator of a motor vehicle having a gross weight of ten thousand pounds or less 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 pay the special fuels tax by paying either the annual flat rate in the amount of eighty percent of one hundred fifty dollars, based on a sixteen cent-per-gallon special fuels tax rate or a variable rate of eighty percent of the current special fuels tax rate. The variable tax computation shall be based on estimated fuel efficiency of twelve miles per gallon, but not to exceed the annual flat rate. In the event of an increase or reduction of the special fuels tax, the annual flat rate shall increase or decrease based on one hundred fifty dollars at a sixteen cent-per-gallon special fuels tax rate rounded to the nearest dollar, and the variable rate shall be based on eighty percent of the per-gallon special fuels tax in effect.

B. The owner or operator of a motor vehicle having a gross weight of more than ten thousand pounds and which is propelled by an internal combustion engine or motor capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas shall pay the special fuels tax by paying the rate of eighty percent of the special fuels tax rate in effect on all such fuel so used. The aggregate annual tax paid by such person shall not be less than eighty percent of one hundred fifty dollars based on a sixteen cent-per-gallon special fuels tax per motor vehicle. For the purpose of determining the amount of the tax and enforcing this Subsection, the number of gallons of liquefied natural gas, liquefied petroleum gas, or compressed natural gas used the previous year on the highways of this state shall be determined by using the following schedule for calculating the number of miles per gallon:

TYPE OF VEHICLE

MILES PER GALLON

(1)

Any motor vehicle with two axles that has a gross

license tag weight classification of 10,000 pounds to

20,000 pounds

9

(2)

Any motor vehicle with two axles that has a gross license

tag weight classification in excess of 20,000 pounds

7

(3)

Any motor vehicle or motor vehicles with a combination

of three axles

6

(4)

Any motor vehicle or motor vehicles with a combination

of four axles

5

(5)

Any motor vehicle or motor vehicles with a combination

of five axles

4

C. Nothing in this Section shall be construed to apply to nonresident private carriers of passengers temporarily located in or operated on the highways of this state for a period of not more than thirty days nor shall this Section apply to motor vehicles which are owned and operated by persons who have furnished a bond as required by R.S. 47:818.40 and which are domiciled in a state other than Louisiana.

D. The owner of any school bus, including school board owned buses, which transports Louisiana students and 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 pay the special fuels tax by paying an annual flat rate in the amount of one-half of the regular flat rate. In the event of an increase or reduction of the sixteen cent-per-gallon special fuels tax, the annual flat rate shall be based on one-half of the flat rate levied under the provisions of Subsection A of this Section.

E. In order to enforce the provisions of this Section as applicable to motor vehicles which are propelled by an internal combustion engine or motor capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas, no such vehicle shall be issued a motor vehicle inspection certificate, as required by R.S. 32:1304, without a current decal as evidence of tax payment.

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