Section 47:801 - DefinitionsAs used in this Part the following words, terms and phrases have the meaning ascribed to them in this Section, except where the context indicates a different meaning:
(1) "Bulk", as used in connection with the sale and handling of special fuels, means a quantity of distillate fuel in excess of five (5) gallons, and any quantity of liquefied gas other than in cylinders containing one hundred (100) pounds or less.(2) "Dealer" means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles.(3) "Dyed fuel" means any fuel meeting the definition of special fuels that is required to be dyed pursuant to the requirements of the Internal Revenue Service and is destined for tax-exempt uses or other uses as specifically authorized.(4) "Exporting" means taking special fuels out of this state in the fuel supply tanks of a motor vehicle.(5) "Fire truck" means vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes.(6) "Importing" means bringing special fuels into this state in the fuel supply tanks of a motor vehicle.(7) "Interstate User" means any person who imports or exports special fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him.(8) "Motor Vehicle" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor, and is licensed, or required to be licensed, for highway use.(9) "Person" includes, in addition to the definition contained in R.S. 47:2, all cities, municipalities, and other subdivisions, departments, agencies, boards and instrumentalities of a state.(10) "Special Fuels" means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950.(11) "Supplier" means any person who sells or delivers special fuels to a user or dealer in this state for resale or use.(12) "Use" or "Used" means, (a) Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles.(b) Selling special fuels in this state to be used for operating motor vehicles.(c) Operating a motor vehicle in this state with special fuels.(d) Importing special fuels into this state.(13) "User" means and includes every person who delivers or causes to be delivered any special fuels into the fuel supply tanks of motor vehicles owned or operated by him.La. Revenue and Taxation § 47:801
Acts 1964, Ex.Sess., No. 3, §2; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 2002, No. 28, §1, eff. July 1, 2002.Acts 1964, Ex.Sess., No. 3, §2; Acts 1984, No. 654, §1, eff. 10/1/1984; Acts 1986, No. 879, §1, eff. 1/1/1987; Acts 1995, No. 603, §1, eff. 1/1/1996; Acts 2002, No. 28, §1, eff. 7/1/2002.