La. Admin. Code tit. 61 § I-3353

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

Section I-3353 - Invoice Requirements

A. The required form of a special fuels invoice shall include an invoice numbered in series to be used in numerical sequence. The required invoice shall be issued in not less than an original and two copies on which shall be printed or stamped with a rubber stamp, the name and address of the supplier, dealer or user making such delivery, and on which shall be shown in spaces designated for this purpose, the date of delivery, name of user, the number of gallons, and kind of special fuels so delivered, the total mileage recorded on the speedometer or hub meter of the motor vehicle into which the fuel was delivered, and the state highway license number and unit identification number of said motor vehicle. In the case of liquefied petroleum gas, the metered gallons must be printed in a space designated on the special fuels invoice used by the supplier. One copy of the invoice shall be kept by the supplier, dealer, or user making such delivery as a part of his record and maintained and filed separately from any and all other sales invoices for a period of two years. Another copy of the special fuels invoice shall be delivered to the operator of the motor vehicle and carried in the cab compartment of the motor vehicle for inspection by the secretary (formerly called the collector) or his representatives, until the fuel it covers has been consumed.

La. Admin. Code tit. 61, § I-3353

Adopted by the Department of Revenue and Taxation, December 1969.

AUTHORITY NOTE: Adopted in accordance with R.S. 47:806(B)(2).