La. Admin. Code tit. 61 § I-3359

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

Section I-3359 - Sales; Uses of Dyed Fuel

A. All users who have separate facilities for storing dyed special fuels on which no fuel tax has been paid, other than liquefied petroleum gas or compressed natural gas, shall clearly mark the storage facility with notice that the fuel is dyed and/or chemically marked. Such marking shall conform to requirements of R.S. 47:804(D) or as provided by 26 U.S.C. 4082 and the regulations promulgated thereunder. Dyed special fuels are to be used for nontaxable purposes only.

B. Any supplier, dealer or user of special fuels or any other person who shall sell or offer to sell dyed and/or chemically marked special fuels for any use other than a nontaxable use shall be in violation of R.S. 47:812 and shall be subject to a penalty. The penalty increases with subsequent violations.

C. Exception: Fuel sold for use in those vehicles which are subject to state tax and allowed to use dyed fuel on the highway under 26 U.S.C. 4082 or the regulations adopted thereunder. This use shall not be considered a violation of R.S. 47:812.

La. Admin. Code tit. 61, § I-3359

Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:461 (June 1996).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:812.