Subpart B. Gasoline and Diesel Fuel
- LA REV STAT Tit. 47, § 818.11. Presumption of use
- LA REV STAT Tit. 47, § 818.12. Taxes levied; rates
- LA REV STAT Tit. 47, § 818.13. Point of imposition of the tax
- LA REV STAT Tit. 47, § 818.14. Exemptions from tax
- LA REV STAT Tit. 47, § 818.15. Use subject to refund of taxes paid
- LA REV STAT Tit. 47, § 818.16. Tax on unaccounted for losses; liability
- LA REV STAT Tit. 47, § 818.17. Backup tax; liability
- LA REV STAT Tit. 47, § 818.18. Floor-stocks tax
- LA REV STAT Tit. 47, § 818.19. Tax return and payment due date
- LA REV STAT Tit. 47, § 818.20. Remittance of tax
- LA REV STAT Tit. 47, § 818.21. Supplier or permissive supplier; duties as trustee
- LA REV STAT Tit. 47, § 818.22. Deductions and discounts allowed
- LA REV STAT Tit. 47, § 818.23. Recordkeeping requirements
- LA REV STAT Tit. 47, § 818.24. Filings required
- LA REV STAT Tit. 47, § 818.25. Returns required of suppliers or permissive suppliers
- LA REV STAT Tit. 47, § 818.26. Returns required of importers
- LA REV STAT Tit. 47, § 818.27. Returns required of distributors
- LA REV STAT Tit. 47, § 818.28. Returns required of exporters; refunds
- LA REV STAT Tit. 47, § 818.29. Returns required of blenders
- LA REV STAT Tit. 47, § 818.30. Returns required of terminal operators
- LA REV STAT Tit. 47, § 818.31. Returns required of motor fuel transporters
- LA REV STAT Tit. 47, § 818.32. Returns required of aviation fuel dealers
- LA REV STAT Tit. 47, § 818.33. Returns required of interstate motor fuel users
- LA REV STAT Tit. 47, § 818.34. Estimate of amount of taxes due and unpaid
- LA REV STAT Tit. 47, § 818.35. Special authority to enforce collection of taxes collected; personal liability
- LA REV STAT Tit. 47, § 818.36. Unlawful use of tax collected; theft of funds
- LA REV STAT Tit. 47, § 818.37. Persons required to be licensed
- LA REV STAT Tit. 47, § 818.38. Permissive supplier election; out-of-state removals
- LA REV STAT Tit. 47, § 818.39. License application procedure
- LA REV STAT Tit. 47, § 818.40. Bond requirements; amounts
- LA REV STAT Tit. 47, § 818.41. Grounds for denial of license
- LA REV STAT Tit. 47, § 818.42. License revocation; cancellation
- LA REV STAT Tit. 47, § 818.43. Notice of discontinuance, sale, or transfer of business
- LA REV STAT Tit. 47, § 818.44. Cooperative agreements between states for collection and payment of taxes
- LA REV STAT Tit. 47, § 818.45. Engaging in business without a license; penalty
- LA REV STAT Tit. 47, § 818.46. Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
- LA REV STAT Tit. 47, § 818.47. Shipping documents
- LA REV STAT Tit. 47, § 818.48. Diversions
- LA REV STAT Tit. 47, § 818.49. Transportation of gasoline or diesel fuel; penalty
- LA REV STAT Tit. 47, § 818.50. Fuel invoices required
- LA REV STAT Tit. 47, § 818.51. Power to stop and investigate vehicles; fine, collection, enforcement
- LA REV STAT Tit. 47, § 818.52. Fuel use violations; penalty
- LA REV STAT Tit. 47, § 818.53. Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
- LA REV STAT Tit. 47, § 818.54. Improper sale or use of untaxed gasoline or diesel fuel; penalty
- LA REV STAT Tit. 47, § 818.55. Authorization to search; seizure of equipment for evidence
- LA REV STAT Tit. 47, § 818.56. Inspection of records, storage facilities; penalty
- LA REV STAT Tit. 47, § 818.57. Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
- LA REV STAT Tit. 47, § 818.58. Procedure for forfeiture and sale
- LA REV STAT Tit. 47, § 818.59. Commission of prohibited acts; penalties
- LA REV STAT Tit. 47, § 818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage
- LA REV STAT Tit. 47, § 818.61. Metric conversion
- LA REV STAT Tit. 47, § 818.62. Motor fuel dispensing machines; requirements