Louisiana Revised Statutes 47:818.32 – Returns required of aviation fuel dealers
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Terms Used In Louisiana Revised Statutes 47:818.32
- Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
- Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. 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
- Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch. 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 return of each aviation fuel dealer shall contain the following information and any other information required by the secretary:
(1) The number of net gallons of aviation fuel received from all sources by the dealer during the reporting period, sorted by product code, seller, point of origin, carrier, and receipt date.
(2) The number of net gallons exported during the reporting period.
(3) The number of net gallons sold for use in aircraft during the reporting period in transactions sorted by product code and purchaser.
B. The return shall be filed for each calendar quarter and shall be due the twenty-fifth day of the month following the end of the reporting period.
Acts 2005, No. 252, §1, eff. July 1, 2006.