Terms Used In Louisiana Revised Statutes 47:818.114

  • 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
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • 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
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means and includes, in addition to the definition contained in La. See Louisiana Revised Statutes 47:818.2
  • Principal: means an individual; if a partnership, all its partners; if a corporation, all its officers, directors, and controlling direct or indirect owners; or if a limited liability company, all its members. See Louisiana Revised Statutes 47:818.2
  • Secretary: means the secretary of the Department of Revenue or an authorized designee. 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

            A. A person may not sell or deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle and on which tax is imposed unless the person holds a compressed natural gas, liquefied natural gas, or liquefied petroleum gas special fuel dealer‘s license issued by the secretary.

            B. In order to apply for a special fuel dealer’s license, an applicant shall submit an application to the Department of Revenue on a form provided by the secretary and shall furnish a bond as required in La. Rev. Stat. 47:818.117 in an amount applicable to the license for which the applicant is applying. Applications shall include all of the following:

            (1) The legal name of the applicant and name under which the applicant transacts or intends to transact business.

            (2) The mailing and physical address of the applicant’s principal office, residence, or place of business in this state, or other location of the applicant.

            (3) The applicant’s federal employer identification number or, if an individual, the social security number in the absence of the federal employer identification number.

            (4) The applicant’s Louisiana revenue account number, if already assigned.

            (5) If the applicant is not an individual, the names and social security numbers of the principal officers of an applicant corporation or the members of an applicant partnership or limited liability company, the managers of the facility, and the office, street, and post office box addresses of each.

            (6) Any other information required by the secretary.

            C. Upon approval of the bond required in La. Rev. Stat. 47:818.117, the secretary shall issue the appropriate license or licenses to the applicant.

            D. A special fuel dealer’s license for compressed natural gas, liquefied natural gas, or liquefied petroleum gas is not transferable and shall remain in effect until surrendered, canceled, or revoked. The license shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the license holder. A copy of the license shall be kept at each place of business or other place of storage from which compressed natural gas, liquefied natural gas, or liquefied petroleum gas is sold, distributed, or used and in each motor vehicle used by the license holder to transport compressed natural gas, liquefied natural gas, or liquefied petroleum gas purchased by the license holder for resale, distribution, or use.

            E. A compressed natural gas, liquefied natural gas, or liquefied petroleum gas special fuel dealer’s license is permanent and shall be valid during the period the license holder has in force and effect the required bond or security and furnishes timely reports and supplements as required by the secretary, or until the license is surrendered by the license holder or canceled by the secretary. The secretary may cancel a license if the license holder has not reported a delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas during the previous nine months.

            F. The secretary shall maintain a record of all persons to whom a license has been issued under this Subpart and all persons holding a current license issued under this Subpart by license category.

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

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