Louisiana Revised Statutes 47:802 – Imposition of tax
Terms Used In Louisiana Revised Statutes 47:802
- Person: includes , in addition to the definition contained in La. See Louisiana Revised Statutes 47:801
- Special Fuels: means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:801
- Used: means ,
(a) Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles. See Louisiana Revised Statutes 47:801
A. There is hereby levied a tax of sixteen cents per gallon on all special fuels, as defined in La. Rev. Stat. 47:801, when sold, used, or consumed in the state of Louisiana for the operation of motor vehicles, licensed or required to be licensed for highway use, to be computed, collected, reported, and paid as hereafter set forth, except that whenever liquefied petroleum gas or compressed natural gas is sold to, delivered to, or used by any person who pays the annual fuel tax levied under the provisions of La. Rev. Stat. 47:802.3, the imposition of the tax levied under the provisions of this Section shall not apply.
B. The full amount of taxes collected pursuant to this Section shall be credited to the Bond Security and Redemption Fund.
C. The monies shall be used solely to fund projects of the Highway Priority Program (La. Rev. Stat. 48:228 et seq.), the Parish Transportation Fund (La. Rev. Stat. 48:751 et seq.), the Statewide Flood-Control Program (La. Rev. Stat. 38:90.1 et seq.), and the Parish Bridge Replacement Program. Such monies shall be expended solely from year to year as appropriated by the legislature for the purposes of the Highway Priority Program, the Parish Transportation Fund, and the Statewide Flood-Control Program.
Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §1. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984. Acts 1984, No. 321, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1992, No. 984, §14.