La. Admin. Code tit. 61 § I-3107

Current through Register Vol. 50, No. 9, September 20, 2024

Section I-3107 - Sale of Refund Gasoline by Dealers

A. All persons, firms, corporations or associations of persons desiring to refund gasoline must secure a refund distributor's permit before selling any gasoline on which a tax refund is to be claimed. The application for a permit must be made to the secretary (formerly referred to as collector of revenue), Baton Rouge, Louisiana.

B. Refund gasoline distributors' permits and Louisiana gasoline tax refund invoice books are not transferable and the permits and refund invoice books must be returned to the secretary (formerly referred to as collector of revenue) when a permit holder ceases business or discontinues the sale of refund gasoline.

C. Refund invoices must be issued at the time of purchase and only to purchasers who state they have registered with the secretary (formerly referred to as collector of revenue) by filing a gasoline tax refund registration form and that the gasoline will be used for refundable purposes, and must be colored purple by the dealer as provided by law. Those purposes are to operate or propel any commercial fishing boat, any boat used to transport children to or from public or parochial schools, and farm tractor or farm machinery used in the actual tilling of the soil and production of crops, or in stationary motors used for agricultural purposes, or in propelling aircraft.

D. Aviation gasoline sold for use in propelling aircraft need not be colored purple and can be delivered in any quantity. Gasoline to be used for all other refundable purposes must be properly colored before the refund invoice is issued, and delivery must be in quantities of 50 gallons or more.

E. Dye for coloring refund gasoline shall be purple in color and will be supplied to all permit holders by the secretary (formerly referred to as collector of revenue) upon request. One container of dye will be sufficient to color 50 to 55 gallons of gasoline. Other size containers sufficient to color larger quantities of gasoline are available.

F. Refund gasoline must not be delivered into any storage tank, barrel or other container unless such container has been plainly marked "Refund Gasoline" in letters at least 3 inches high and unless the gasoline has been colored purple by the dealer. Any dealer guilty of not complying with the rules and regulations will be subject to the penalties provided in the refund laws.

G. Duplicate refund invoices are not to be issued under any circumstances. If a refund invoice has been issued and later becomes lost, or destroyed, the distributor may issue the claimant a copy of his regular invoice. On the fact of this copy, the dealer shall give the number of the refund invoice that was issued for the purchase and sign his name. In no case shall such an invoice be prepared unless the refund invoice listed was actually issued when the gasoline was delivered and the gasoline was properly colored.

H. Residents of Louisiana must qualify with this office by submitting a registration form before purchasing gasoline on which a tax refund will be claimed. Aircraft operators from outside the state should be requested to submit a registration blank when their first purchase is made, unless they state one has already been submitted.

I. Severe penalties are provided for any violation of these regulations. Also failure to comply can result in the rejection of your customer's claims. All personnel who sell or deliver refund gasoline should be thoroughly instructed in the above requirements.

La. Admin. Code tit. 61, § I-3107

Adopted by the Department of Revenue and Taxation prior to 1975.

AUTHORITY NOTE: Adopted in accordance with R.S. 47:1681 through 47:1691.