La. Admin. Code tit. 61 § I-3357
Current through Register Vol. 50, No. 9, September 20, 2024
Section I-3357 - Use by State Agencies, Parish and Municipal Governments, and Other Political SubdivisionsA. Clear, dyed or chemically marked fuel purchased by state agencies, parish and municipal governments and other political subdivisions intended for on-road use is subject to state fuel tax.B. When dyed fuel is not available, clear fuel intended for off-road use may be purchased without state tax from a contracted supplier upon presentation of a certificate issued by the Louisiana Department of Revenue and Taxation authorizing said purchase.La. Admin. Code tit. 61, § I-3357
Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:461 (June 1996).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:803.