Part V - SPECIAL FUELS TAX LAW
- Section 47:801 - Definitions
- Section 47:802 - Imposition of tax
- Section 47:802.1 - Refunds; undyed diesel fuel used for other than highway purposes
- Section 47:802.2 - Refunds; licensed vehicles used by commercial fishermen
- Section 47:802.3 - Users of liquefied petroleum gas or compressed gas annual fuel tax; certain vehicles excepted
- Section 47:802.4 - Louisiana Truck Center, authorization
- Section 47:803 - Collection and payment of tax
- Section 47:803.1 - Cooperative agreements between states for collection and payment of taxes
- Section 47:803.2 - Dyed special fuel; taxable use by fire trucks
- Section 47:804 - Separate storage tanks for taxable special fuels and for tax-free storage
- Section 47:805 - Bulk sales
- Section 47:806 - Records required; invoices; false records a violation
- Section 47:806.1 - Records and reports required by installers of liquefied petroleum gas and compressed natural gas carburetion equipment
- Section 47:807 - Licenses and bond for suppliers, dealers, and users
- Section 47:807.1 - Application, payment of tax, decals; penalties
- Section 47:808 - Reports; deductions in computing tax; revocation of license; flat rate accounts
- Section 47:809 - Power to stop and investigate vehicles; assessment and collection
- Section 47:810 - Prima facie presumptions
- Section 47:811 - Export of tax paid special fuels; tax refunds or credit; interstate users
- Section 47:812 - Violations; cargo tank to carburetor connection; operation without speedometer or hub meter; operation without name and address on trucks; invoice
- Section 47:813 - Violations declared misdemeanors
- Section 47:814 - Administration; rules and regulations; costs of administration; disposition of monies collected
- Section 47:815 - Special fuels dispensing machines; requirements
- Section 47:815.1 - Special fuel; advertised price; requirement