There is a newer version of this Statute
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:818.24 - Filings required

Universal Citation: LA Rev Stat § 47:818.24 (2017)
Previous Next

§818.24. Filings required

A. The following shall file a return with the secretary as required by this Subpart:

(1) A terminal operator shall file a monthly information return containing the information required in R.S. 47:818.30 and an annual report as required in R.S. 47:818.161.

(2) A supplier and a permissive supplier shall file a return providing the information as required in R.S. 47:818.25 and shall remit the taxes due on all sales of gasoline or diesel fuel physically removed from the bulk transfer/terminal system intended for destination in this state, including any quantity used for their own consumption.

(3) An importer shall file a return providing the information as required in R.S. 47:818.26 and shall remit the taxes due on all gasoline or diesel fuel imported into this state outside of the bulk transfer/terminal system.

(4) A distributor shall file a return providing the information as required in R.S. 47:818.27 and shall remit taxes due on all gasoline or diesel fuel not previously taxed that is received and sold for nonexempt use.

(5) An exporter shall file a return providing the information required in R.S. 47:818.28 on all gasoline or diesel fuel exported from this state.

(6) A blender shall file a return providing the information as required in R.S. 47:818.29 and shall remit the applicable tax on the amount of blended product that exceeds the quantity of tax-paid fuel included in the blend.

(7) A motor fuel transporter shall file a report providing the information required in R.S. 47:818.31.

(8) An aviation fuel dealer shall file a quarterly return providing information as required in R.S. 47:818.32.

B. Interstate motor fuel users shall file returns reporting mileage and usage during each calendar quarter by the twenty-fifth day of the month following the end of the calendar quarter in a manner prescribed by the secretary.

C. The secretary may allow licensees who act in multiple capacities to file a combined return.

D. Failure to file any informational report or return within thirty days of the due date of said report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license.

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

1See R.S. 47:818.30(C)

Previous Next
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.