Terms Used In Louisiana Revised Statutes 47:818.115

  • Conviction: A judgement of guilt against a criminal defendant.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Motor fuel: means gasoline, diesel fuel, and special fuels that can be used to propel a motor vehicle. 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
  • Real party in interest: means a person, known or unknown to the secretary, who will receive financial benefits as a result of a gasoline or diesel fuel license being issued to the applicant or licensee. 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

            A. The secretary may refuse to issue a license under this Subpart if any of the following conditions apply to the applicant or any principal of the applicant:

            (1) A license or registration issued under this Subpart was canceled by the secretary for any reason set forth in La. Rev. Stat. 47:818.42 or 818.116.

            (2) A license or registration issued by another state was revoked, denied, or canceled for cause.

            (3) A federal certificate of registry issued under 26 U.S.C. § 4101 and the regulations adopted thereunder, or a similar federal authorization, was revoked.

            (4) The applicant or any principal of the applicant has been convicted of any offense involving fraud or misrepresentation or has been convicted of any other offense that indicates that the applicant or any principal of the applicant may not comply with this Subpart if issued a license.

            (5) The applicant or any principal of the applicant is in arrears to the state for any taxes.

            (6) The applicant or any principal of the applicant is determined not to be the real party in interest.

            (7) The applicant or any principal of the applicant’s agents, officers, or employees has a prior conviction for motor fuel tax evasion in this state or in any state, federal, or foreign jurisdiction.

            (8) For good cause as determined by the secretary.

            B. The secretary shall be prohibited from issuing a license when an applicant or anyone connected with the applicant’s business has been previously convicted of any violation of this Subpart or of any felony under the laws of this state or of the United States.

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