Terms Used In Louisiana Revised Statutes 47:818.113

  • Compressed natural gas: means natural gas that has been compressed and is advertised, offered for sale, suitable for use, sold, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
  • dealer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location to the ultimate consumer. See Louisiana Revised Statutes 47:818.2
  • Fuel supply tank: means any receptacle on a motor vehicle from which motor fuel is supplied for the propulsion of the motor vehicle. See Louisiana Revised Statutes 47:818.2
  • Highway: means every way or place of whatever nature, open to use for purposes of vehicular travel in this state, including the streets and alleys in towns and cities. See Louisiana Revised Statutes 47:818.2
  • Liquefied natural gas: means natural gas that has been cooled to a liquid state and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
  • Liquefied petroleum gas: means the gas derived from petroleum or natural gas which is in a gaseous state at normal atmospheric temperature and pressure and maintained in the liquid state at normal atmospheric temperature by means of suitable pressure and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
  • Person: means and includes, in addition to the definition contained in La. See Louisiana Revised Statutes 47:818.2
  • Sale: means a transfer of title, exchange, or barter of motor fuel. See Louisiana Revised Statutes 47:818.2
  • Special fuel: means any gas or liquid, other than gasoline or diesel fuel, used or suitable for use as motor fuel in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Louisiana Revised Statutes 47:818.2
  • Special fuel fleet dealer: means a person who produces or purchases compressed natural gas, liquefied natural gas, or liquefied petroleum gas and who maintains storage facilities for those fuels and delivers all or part of the fuel produced or stored into the fuel supply tank of a motor vehicle. See Louisiana Revised Statutes 47:818.2

            A. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold by a special fuels dealer and delivered into the fuel supply tank of a motor vehicle is presumed to be subject to taxation, and the dealer is liable for the tax unless the dealer maintains adequate records to establish that the fuel was exempt from the tax.

            B. All compressed natural gas, liquefied natural gas, and liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other special fuels dealer not in connection with a sale is presumed to be subject to taxation, and the special fuel fleet dealer or other dealer is liable for the tax unless the special fuel fleet dealer or other dealer maintains adequate records to establish that the fuel was exempt from the tax.

            C. The tax levied pursuant to the provisions of this Subpart shall be due in all of the following circumstances:

            (1) If a person obtains a refund of tax on compressed natural gas, liquefied natural gas, or liquefied petroleum gas by claiming the fuel was used for an exempt purpose but actually used the fuel for a taxable purpose.

            (2) If a person operates a motor vehicle on a highway using compressed natural gas, liquefied natural gas, or liquefied petroleum gas and the tax has not been paid on the special fuel. If the person operating the motor vehicle is not the owner or lessee of the motor vehicle, both the owner or lessee and the operator are liable for the tax.

            (3) If a person sells or delivers compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle, on which tax was not paid, and the person knew or had reason to know that the fuel would be used for a taxable purpose. The tax due pursuant to the provisions of this Paragraph shall also be imposed on the ultimate consumer.

            D. The tax liability imposed by this Section shall be in addition to any other penalty imposed under this Subpart.

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

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