A.  An interstate motor fuel user who is a registered participant of IFTA shall file a report for each calendar quarter to his base state containing information with regard to the mileage and fuel usage in accordance with the terms of IFTA.

B.  An interstate motor fuel user who is not a registered participant of IFTA shall file a quarterly return with the secretary.  The return shall contain the following information and any other information required by the secretary:

(1)  The miles traveled in all operations within and outside the state of Louisiana.

(2)  The gallons of fuel purchased for propelling the motor vehicle.

(3)  The gallons used in propelling the motor vehicle both inside and outside the state of Louisiana.

(4)  When requesting a refund, original invoices of fuel purchased from Louisiana retail dealers.

C.  Purchase information shall include:

(1)  Each bulk purchase listed and supported by a copy of the purchase invoice.

(2)  Purchases from retail dealers listed in total by station.

(3)  Gallons of fuel removed from tax-paid storage which shall be added to the retail purchase to arrive at the number of gallons placed in fuel supply tanks in Louisiana.

(4)  The quarterly beginning and ending inventories to determine the withdrawals from storage.

D.  Refunds are permitted whenever a bonded interstate motor fuel user pays tax to another state on fuel purchased in and exported from Louisiana.  The interstate motor fuel user must be bonded and file reports in all states in which he operates in accordance with the requirements of those states.  The amount of the user’s tax-paid fuel exported must exceed the amount of fuel imported in order to qualify for a refund.

Acts 2005, No. 252, §1, eff. July 1, 2006.