2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:818.122 - Records required to be maintained; inspection by the secretary

§818.122. Records required to be maintained; inspection by the secretary

            A. A dealer shall keep a record of all of the following:

            (1) Compressed natural gas, liquefied natural gas, and liquefied petroleum gas inventories at the first of each month.

            (2) The amount of natural gas compressed by the dealer, the amount of natural gas liquefied by the dealer, and the amount of petroleum gas liquefied by the dealer.

            (3) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas purchased or received, showing the name of the seller and the date of each purchase or receipt.

            (4) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold and delivered into the fuel supply tank of a motor vehicle, including the date of each sale.

            (5) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold but not delivered into the fuel supply tank of a motor vehicle, including the date of each sale.

            (6) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle not in connection with a sale, including the date of each delivery.

            (7) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle or other equipment exempt from tax or sold to the operator of a motor vehicle or owner of equipment exempt from the tax, including the name of the operator of the vehicle or the owner of the equipment and the date of the delivery or sale.

            (8) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas lost by fire, theft, or accident.

            B. The records required to be kept pursuant to the provisions of this Section shall be kept until the fourth anniversary of the date they were created and shall be open to inspection at all times by the secretary or his designee. In addition to the records specifically required by this Section, a licensee or a person required to hold a license shall keep any other records required by the secretary.

            Acts 2015, No. 147, §1, eff. July 1, 2015.