La. Revenue and Taxation § 47:818.111

Current with changes from the 2024 Legislative Session

Section 47:818.111 - Taxes levied; rates; unit of measurement

A. There is hereby levied a tax of sixteen cents per gallon or gallon equivalent on all special fuels including compressed natural gas as defined by R.S. 47:818.2(18), liquefied natural gas as defined by R.S. 47:818.2(43), and liquefied petroleum gas as defined by R.S. 47:818.2(44) sold, used, or consumed in the state of Louisiana for the operation of motor vehicles licensed or required to be licensed for highway use.

B. The taxes herein levied are in addition to and shall be subject to the tax levied in R.S. 47:820.1 or any other tax which may be levied on special fuels by any other provision of law.

C. The tax is to be computed, collected, reported, and paid as provided in this Subpart.

D. Until June 30, 2015, the tax levied pursuant to the provisions of this Section shall be assessed per gallon. Beginning January 1, 2016, the tax levied pursuant to the provisions of this Section shall be converted from a tax levied per gallon on such fuel to a tax levied per gallon equivalent determined by the special fuel's energy content as follows:

(1) Gasoline gallon equivalent for compressed natural gas. The gasoline gallon equivalent for compressed natural gas shall be equal to 5.660 pounds of compressed natural gas and shall be the unit of measurement for purposes of the tax levied pursuant to the provisions of this Section if the natural gas dispenser lists the price in gasoline gallon equivalents and the natural gas is supplied to the dispenser from a pipeline or other nonliquefied source.

(2) Diesel gallon equivalent for liquefied natural gas. The diesel gallon equivalent for liquefied natural gas shall be equal to 6.060 pounds of liquefied natural gas and shall be the unit of measurement for purposes of the tax levied pursuant to the provisions of this Section if the natural gas dispenser lists the price in diesel gallon equivalents and the natural gas is supplied to the dispenser from a liquefied source.

(3) Gasoline gallon equivalent for liquefied petroleum gas. The gasoline gallon equivalent for liquefied petroleum gas shall be an energy equivalent rate equal to seventy-three percent of the state tax per gallon on gasoline and diesel fuel which shall be the unit of measurement for purposes of the tax levied pursuant to the provisions of this Section if the petroleum gas dispenser lists the price in gasoline gallon equivalents and the petroleum gas is supplied to the dispenser from a liquefied source.

E. Beginning January 1, 2016, the tax levied pursuant to the provisions of this Section shall be levied and collected in the manner set forth in this Subpart and shall not be levied or collected pursuant to a decal program or on an annual basis.

F. From July 1, 2015, through December 31, 2015, the Department of Revenue shall continue to accept applications for payment of the tax and to issue decals to persons operating a motor vehicle on the highways of this state that use or are capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas as motor fuel in order for the taxes due on the fuel to be paid by the motor vehicle operator. However, the amount of the tax for issuance of the decal shall be calculated at a rate of one-twelfth of the total annual tax amount for each month the decal is valid.

La. Revenue and Taxation § 47:818.111

Acts 2015, No. 147, §1, eff. July 1, 2015.

Added by Acts 2015, No. 147,s. 1, eff. 7/1/2015.