La. Admin. Code tit. 61 § I-3351

Current through Register Vol. 50, No. 8, August 20, 2024

Section I-3351 - Provisions Relating to Users of Special Fuels

A. No interstate user of special fuels who has operations in Louisiana shall commence operations without first procuring a license for that purpose from the secretary of the Department of Revenue and Taxation, together with a surety bond guaranteeing the payment of any and all taxes, penalties, and interest due. The name and address shown on the cab doors must be in agreement with the name and address on the surety bond and the monthly tax report. In a lease agreement, the surety bond and monthly report shall be required of whoever furnishes the fuel. The name and address of the user must be on both cab doors and the vehicle must have a working odometer or hub meter at all times.

B. Every interstate user must keep satisfactory records of:

1. the miles traveled in all operations within and outside the state of Louisiana;

2. the fuel purchased and used in propelling motor vehicles both within and outside the state of Louisiana:

a. purchases of special fuels from licensed dealers (service stations and truck stops) must be recorded on special fuels invoices and the original submitted with user report when applying for a refund or upon request;

b. copies of invoices recording bulk purchases from suppliers must be submitted with quarterly user report. Gallons purchased from suppliers must be shown by invoice on the user's tax report in addition to total gallons removed from bulk storage facilities and placed in fuel supply tanks of motor vehicles;

c. special fuels invoices showing odometer reading and license number, together with other required information must be carried in the cab of the truck as evidence of the source of the tax-paid fuel in the fuel supply tank of the vehicle;

d. the totalizer meter reading on the measuring device of any tax-paid bulk storage tank maintained by all users in the state of Louisiana and the inventory of tax-paid fuel on hand must be recorded at the beginning of operations on the first day of every month.

C. Miles per gallon are to be determined by:

1. the total miles traveled divided into the total gallons placed in the fuel supply tanks of the motor vehicles:

a. entire operations as a whole in all states; or

b. computed by vehicle;

2. miles per gallon factor will be set by the Secretary of the Department of Revenue and Taxation if records are not complete. The factor set by the secretary is based on the number or axles on the vehicle.

Diesel	LPG
Type 1	5 MPG	5 MPG
Type 2	5 MPG	5 MPG
Type 3	5 MPG	5 MPG
Type 4	5 MPG	3 MPG
Type 5	5 MPG	3 MPG
Type 6	4 MPG	2 1/2 MPG
Type 7	4 MPG	2 1/2 MPG

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D. Reports and supporting schedules must accurately reflect the miles traveled, gallons put in vehicle, gallons purchased and gallons consumed in all states in which the user operates, together with all other information as follows:

1. business master file number must be indicated by user requesting refund;

2. user license number must be shown in proper space;

3. name and address (must agree with name and address indicated on surety bond and on cab doors of vehicles);

4. type of fuel consumed must be indicated and separate reports submitted for diesel fuel and LPG;

5. purchase information:

a. each bulk purchase must be listed and supported by a copy of the purchase invoice;

b. purchases from service stations or truck stops must be listed in total by station;

c. gallons removed from tax-paid storage must be shown and added to service station purchases to arrive at gallons placed in fuel supply tanks in Louisiana;

6. quarterly beginning and ending inventories must be shown to determine withdrawals from storage;

7. any user requesting a refund must furnish complete information concerning other states in which he operates;

8. tax report must be signed by an authorized agent as being true and accurate. Any evidence of the submission of a refund claim that is fraudulent either by information included on report or any supporting evidence will result in the entire claim for refund being voided at the secretary's discretion. Any person found guilty of filing a fraudulent claim shall be fined up to $1,000 or imprisonment not to exceed two years, or both, at the discretion of the court.

E. Refunds are permitted whenever a bonded interstate user of special fuels pays tax to another state on fuel exported from Louisiana and is bonded and files reports in all states in which he operates in accordance with the requirements of these states. The user's exportation of tax-paid fuel must exceed the importation in order to qualify for a refund. Refunds will be reduced according to special fuels tax owed, and not remitted to another state as required. Certified copies of user reports to other states must be supplied upon request as supporting evidence of payments to those states.

F. Users requesting a refund must submit a Quarterly User's Report of Special Fuels indicating the states in which they operate and where user reports are filed as required. Miles traveled, gallons consumed and gallons purchased for each state in which they operate must be shown, together with copies of fuel purchase invoices from suppliers and original invoices of fuel purchased from Louisiana dealers to verify tax-paid special fuels purchased in Louisiana. Tax-paid purchases of special fuels must be delivered by a supplier into the properly marked bulk storage facilities of the user or purchased from a licensed dealer (service station or truck stop) of special fuels.

G. Users requesting a refund must submit the originals of the special fuels invoices which record the purchase of special fuels from a service station or truck stop with the Quarterly User's Report of Special Fuels. An original invoice means the first or top sheet of an invoice, bearing the original inked imprint, issued by a seller to a purchaser covering the product or products sold, except where the use of a credit card is authorized, the name and address may be carbon-imprinted. Invoices from service stations or truck stops should be submitted within the current quarter. Any invoices dated 30 days prior to the beginning of the current quarter will be disallowed. Invoices recording purchases of special fuels in bulk must also accompany the Quarterly User's Report of Special Fuels as evidence of the source of the tax-paid special fuels. Transactions shall be recorded indelibly without any alterations. Any erasures, changes, or corrections on invoices, such as change in date, gallonage, or name may result in prosecution or rejection of the entire claim. When corrections are necessary, these shall be certified to by the dealer in an affidavit. Any incomplete invoice will be disallowed. The original invoice shall be dated, serially numbered and provide spaces for the following information:

1. the name and address of the dealer must be preprinted or mechanically imprinted;

2. name and address of user recorded on invoice must agree with name and address indicated on bond and cab doors of vehicles;

3. odometer or hub meter reading and license number;

4. number of gallons of special fuels purchased, together with price per gallon and total price of gallons purchased.

H. Properly filed claim for refund must be submitted with the Quarterly User's Report of Special Fuels. Any claim for refund not submitted within six months of the date that the report is due will be disallowed. Refund claims for users who have bulk purchases will be approved and returned to the users who in turn will forward the original approved refund certificate to their suppliers for credit. The supplier will attach these approved refund certificates to his Supplier's Monthly Report of Special Fuels as a deduction. No refunds will be made for less than $2. In no case will the refund exceed the gallons paid to other states unless user can prove that some operations in some other states do not affect Louisiana. Refunds may be less than the gallons paid to other states because reports to some states may be computed on a different basis from that required in Louisiana.

La. Admin. Code tit. 61, § I-3351

Promulgated by the Department of Revenue and Taxation, Petroleum, Beverage, and Tobacco Tax Section, LR 5:25 (February 1979), amended LR 8:101 (February 1982).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:800 through 47:815.