La. Revenue and Taxation § 47:1683
Current with changes from the 2024 Legislative Session
Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.
La. Revenue and Taxation § 47:1683