§ 47:818.111 A. There is hereby levied a tax of sixteen cents per gallon or gallon equivalent on all special fuels including compressed natural gas as defined by R.S. 47:818.2(18), liquefied natu
§ 47:818.112 A.(1) A tax is imposed on the sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle in connection w
§ 47:818.113 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 presume
§ 47:818.114 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 wh
§ 47:818.115 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:
§ 47:818.116 A. The secretary may revoke the license of any person licensed under this Subpart, upon written notice sent by certified mail to the licensee’s last known address, for any of the fol
§ 47:818.117 A. Upon approval of the application by the secretary, the applicant shall file a surety bond executed in favor of the secretary in an amount as follows:
§ 47:818.118 A. A person who receives or collects tax due in accordance with the provisions of this Subpart shall hold the amount received or collected in trust for the benefit of the state and s
§ 47:818.119 A. A licensed dealer shall file a monthly return no later than the twentieth day of the month. If a licensed dealer files a return and remits the tax due on or before the due date, o
§ 47:818.120 A. The owner of any school bus, including school-board owned buses, used to transport Louisiana students and propelled by an internal combustion engine or motor capable of using liqu
§ 47:818.121 A. Each claim for a refund shall be filed on a form provided by the secretary, shall be supported by the original invoice issued by the dealer, and shall contain all of the following
§ 47:818.122 A. A dealer shall keep a record of all of the following:
§ 47:818.123 A. Prior to discontinuing any business to which a license has been issued pursuant to the provisions of this Subpart, the licensee shall notify the secretary in writing at least thir
§ 47:818.124 Any person who engages in or performs any business activity for which a license is required by this Subpart without having first obtained and subsequently retained a valid license sh
§ 47:818.125 A. Failure to pay any tax levied in this Subpart or any interest, penalties, or applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto and without d
§ 47:818.126 A. The secretary, his authorized designee, any weights and standards police officer, or any motor carrier safety police officer shall be empowered to stop any commercial motor vehicl
§ 47:818.127 A. The secretary may search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle, any and all places of storage, and any and all means of transpo
§ 47:818.128 A. The secretary may examine the books, records, and other documents of all companies, agencies, or firms operating in this state, whether the companies, agencies, or firms conduct t
§ 47:818.129 A. Upon the discovery of any compressed natural gas, liquefied natural gas, or liquefied petroleum gas illegally imported into or illegally transported, delivered, stored, or sold wi
§ 47:818.130 A. The secretary may, in a summary proceeding or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle, or other means of transportation used
§ 47:818.131 A. Any person who commits any of the following offenses is guilty of a misdemeanor, and upon conviction shall be fined not less than one thousand dollars nor more than five thousand
§ 47:818.132 Notwithstanding any provision of law to the contrary, the commissioner of agriculture shall have the duty and authority to assist the secretary of the Department of Revenue in collec

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 7 > Part V-A > Subpart C - Special Fuels

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Applicant: means a person or place of business that makes a formal application for a license, permit, certification, registration, or certificate issued pursuant to this Title. See Louisiana Revised Statutes 3:1
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bank: means any "insured bank" as such term is defined in Section 3(h) of the Federal Deposit Insurance Act, 12 U. See Louisiana Revised Statutes 6:532
  • Bank holding company: means any company that directly or indirectly controls a bank, and, unless the context requires otherwise, includes a Louisiana bank holding company, an out-of-state bank holding company, or a foreign bank holding company. See Louisiana Revised Statutes 6:532
  • Banking office: means any branch of an out-of-state bank. See Louisiana Revised Statutes 6:532
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • 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
  • Chairman: means the chairman of the commission. See Louisiana Revised Statutes 3:3803
  • Chambers: A judge's office.
  • Commission: means the Horticulture Commission of Louisiana. See Louisiana Revised Statutes 3:3803
  • Commissioner: means the commissioner of financial institutions for the state of Louisiana. See Louisiana Revised Statutes 6:532
  • Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3803
  • Company: means any corporation, business trust, partnership, association, or similar organization, including a bank, but shall not include any corporation the majority of the shares of which are owned by the United States or by any state. See Louisiana Revised Statutes 6:532
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Control: means any of the following:

                (i) The power or ability, directly or indirectly, to vote or cause to be voted twenty-five percent or more of any class of voting securities of a company. See Louisiana Revised Statutes 6:532

  • Conviction: A judgement of guilt against a criminal defendant.
  • 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
  • Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • Dependent: A person dependent for support upon another.
  • Deposits: means average daily deposits for a continuous period of six months ending on the date the determination of deposits is made. See Louisiana Revised Statutes 6:532
  • Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
  • Direct supervision: means giving direction or instruction to and accepting responsibility for the work product of the person being supervised. See Louisiana Revised Statutes 3:3803
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. 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
  • Home state: means :

                (a) With respect to a national bank, the state in which the main office of the bank is located. See Louisiana Revised Statutes 6:532

  • Host state: means :

                (a) With respect to a bank, a state, other than the home state of the bank in which the bank maintains, or seeks to establish and maintain, a branch or a loan or trust production office, and

                (b) With respect to a bank holding company, a state, other than the home state of the company in which the company controls, or seeks to control, a bank subsidiary. See Louisiana Revised Statutes 6:532

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • Landscape irrigation contractor: means a person who is licensed to construct, install, connect, repair, maintain, improve, or alter any portion of a landscape irrigation system. See Louisiana Revised Statutes 3:3803
  • Landscape irrigation system: means any assemblage of component materials or special equipment that provides and distributes a controlled dispersion of water to landscaped areas for the purposes of irrigating vegetation or controlling dust and erosion. See Louisiana Revised Statutes 3:3803
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means a document issued by the commissioner authorizing the holder to engage in the profession indicated thereon. See Louisiana Revised Statutes 3:3803
  • 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
  • Louisiana bank: means a bank that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
  • Louisiana bank holding company: means a bank holding company that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
  • Mobile unit: means a container or means of conveyance from which cut flowers or nursery stock are sold. See Louisiana Revised Statutes 3:3803
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • 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
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Nursery: means any farm, grounds, or premises on which nursery stock is propagated, grown, or kept for sale or distribution. See Louisiana Revised Statutes 3:3803
  • Nursery stock: means all trees, shrubs, ornamental plants, grass sod, or foliage plants grown or kept for propagation, distribution, or sale. See Louisiana Revised Statutes 3:3803
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Out-of-state bank: means a bank other than a Louisiana bank. See Louisiana Revised Statutes 6:532
  • Out-of-state bank holding company: means a bank holding company other than a Louisiana bank holding company. See Louisiana Revised Statutes 6:532
  • Outlet: means a mobile unit or a place of business. See Louisiana Revised Statutes 3:3803
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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.
  • Permit: means a document issued by the commissioner authorizing the holder to engage in the occupation indicated thereon. See Louisiana Revised Statutes 3:3803
  • Person: means and includes, in addition to the definition contained in La. See Louisiana Revised Statutes 47:818.2
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:3803
  • Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:1
  • Place of business: means a permanent location or a portion of a permanent location from which business in a regulated profession or occupation is transacted. See Louisiana Revised Statutes 3:3803
  • 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
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • 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
  • Regular Employee: means a person who holds a valid, appropriate license or permit issued by the commissioner and who works at a place of business for thirty-two or more hours a week. See Louisiana Revised Statutes 3:3803
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Sale: means a transfer of title, exchange, or barter of motor fuel. 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
  • Secretary: means the secretary of the commission. See Louisiana Revised Statutes 3:3803
  • Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
  • Shipping document: means a delivery document issued by a terminal or bulk plant operator in conjunction with the sale, transfer, or removal of motor fuel from the terminal or bulk plant that discloses the destination state. 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Vending machine: means any climate controlled mechanical, electric, or electronic self-service device which, upon insertion of money, credit card, token, or any other form of payment, automatically dispenses merchandise. See Louisiana Revised Statutes 3:3803
  • Venue: The geographical location in which a case is tried.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.