Part I - GASOLINE TAXES
- Section 47:711 - Imposition of tax
- Section 47:712 - Definitions
- Section 47:713 - Exclusions and exemptions; casinghead gasoline sold for commercial blending
- Section 47:714 - Exclusions and exemptions; tractor fuel or distillate
- Section 47:714.1 - [Repealed]
- Section 47:715 - Exclusions and exemptions; certain sales to United States Government
- Section 47:715.1 - Reimbursement of funds; school buses
- Section 47:716 - Exclusions and exemptions; certain sales to operators of interstate aircraft
- Section 47:716.1 - Exclusions and exemptions; aviation gasoline
- Section 47:717 - Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
- Section 47:718 - Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
- Section 47:719 - Allowance for losses in handling
- Section 47:720 - Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
- Section 47:721 - Tax collectible from dealers
- Section 47:722 - Reports by dealers
- Section 47:723 - Payment of tax
- Section 47:723.1 - Metric conversion factor
- Section 47:724 - Presumption of use in Louisiana
- Section 47:725 - Dealers required to furnish bonds; waiver
- Section 47:726 - Gasoline and other motor fuels dispensing machines; requirements
- Section 47:726.1 - Gasoline and other motor fuels; advertised price; requirement
- Section 47:727 - Disposition of collections