La. Revenue and Taxation § 47:818.32

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:818.32 - Returns required of aviation fuel dealers

A. The return of each aviation fuel dealer shall contain the following information and any other information required by the secretary:

(1) The number of net gallons of aviation fuel received from all sources by the dealer during the reporting period, sorted by product code, seller, point of origin, carrier, and receipt date.

(2) The number of net gallons exported during the reporting period.

(3) The number of net gallons sold for use in aircraft during the reporting period in transactions sorted by product code and purchaser.

B. The return shall be filed for each calendar quarter and shall be due the twenty-fifth day of the month following the end of the reporting period.

La. Revenue and Taxation § 47:818.32

Acts 2005, No. 252, §1, eff. July 1, 2006.

Acts 2005, No. 252, §1, eff. 7/1/2006.