2015 Regular Session ENROLLED
SENATE BILL NO. 271
BY SENATORS WHITE AND ADLEY AND REPRESENTATIVES ST. GERMAIN AND
ORTEGO
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
1 AN ACT
2 To amend and reenact R.S. 3:4602(12.1) and 4684, the introductory paragraph of R.S.
3 47:818.2, and R.S. 47:818.2(18), (22), (43), (44), (58), and (63), and 818.22(A) and
4 (B), to enact R.S. 3:4690.1 and R.S. 47:818.111 through 818.132, and to repeal R.S.
5 47:818.101 through 104, relative to taxes on petroleum products; to provide for taxes
6 on special fuels; to levy taxes on special fuels according to energy content
7 equivalencies; to provide for licensing, inspection, tax collection, and enforcement;
8 to reduce certain discounts on petroleum products; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. The introductory paragraph of R.S. 47:818.2 and R.S. 47:818.2(18), (22),
11 (43), (44), (58), and (63), and 818.22(A) and (B) are hereby amended and reenacted and R.S.
12 47:818.111 through 818:132 are hereby enacted to read as follows:
13 §818.2. Definitions
14 As used in this Part, unless the context requires otherwise, the following
15 terms have the meaning meanings ascribed herein:
16 * * *
17 (18) "Compressed natural gas" means natural gas that has been compressed
18 and dispensed into motor fuel storage containers and is advertised, offered for sale,
19 suitable for use, sold, or used as an engine motor fuel.
20 * * *
21 (22) "Distributor" means any person who purchases their motor fuel from a
22 supplier, permissive supplier, or licensed distributor in this state for subsequent sale
23 and distribution at wholesale to a licensed distributor, retail dealer, or bulk consumer.
24 * * *
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1 (43) "Liquefied natural gas" means natural gas that has been cooled to about
2 a negative 160 degrees Celsius for storage or shipment as a liquid in high-pressure
3 cryogenic containers a liquid state and is advertised, offered for sale, sold,
4 suitable for use, or used as an engine motor fuel.
5 (44) "Liquefied petroleum gas" means the gas derived from petroleum or
6 natural gas which is in a gaseous state at normal atmospheric temperature and
7 pressure and maintained in the liquid state at normal atmospheric temperature by
8 means of suitable pressure and which is dispensed into motor fuel storage containers
9 and is advertised, offered for sale, sold, suitable for use, or used as an engine motor
10 fuel. The term "liquified petroleum gas" or "LPG" as used in this Part means
11 propane.
12 * * *
13 (58) "Retail dealer" or "dealer" means a person who sells motor fuel at retail
14 or dispenses motor fuel at a retail location to the ultimate consumer.
15 * * *
16 (63) "Special fuel decal user" means the owner or operator of a motor vehicle
17 that is propelled by an internal combustion engine or motor capable of using
18 liquefied natural gas, liquefied petroleum gas, or compressed natural gas as fuel.
19 "Special fuel fleet dealer" means a person who produces or purchases
20 compressed natural gas, liquefied natural gas, or liquefied petroleum gas and
21 who maintains storage facilities for those fuels and delivers all or part of the fuel
22 produced or stored into the fuel supply tank of a motor vehicle.
23 * * *
24 §818.22. Deductions and discounts allowed
25 A. The supplier or permissive supplier that files a timely return and remits
26 a timely payment may deduct from the amount of tax shown payable on the return
27 an administrative discount in an amount equivalent to one and one-half percent of
28 the tax due on gasoline and diesel fuels. The allowance shall not be deductible unless
29 the supplier or permissive supplier allows a deduction of one-third of one percent
30 to a purchaser with a valid distributor or importer license. However, the allowance
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1 shall not be deductible by the supplier or permissive supplier unless the return is
2 filed and payment of the tax is made on or before the twenty-second day of the
3 month as required by this Subpart.
4 B. A licensed distributor or importer that pays the tax due a supplier or
5 permissive supplier by the date required in this Subpart shall be allowed to deduct
6 from the amount due a discount of one-third of one percent of the amount of tax
7 payable. The supplier or permissive supplier may not directly or indirectly deny this
8 allowance to a licensed distributor or importer that pays the tax due the supplier or
9 permissive supplier by the date specified.
10 * * *
11 §818.111. Taxes levied; rates; unit of measurement
12 A. There is hereby levied a tax of sixteen cents per gallon or gallon
13 equivalent on all special fuels including compressed natural gas as defined by
14 R.S. 47:818.2(18), liquefied natural gas as defined by R.S. 47:818.2(43), and
15 liquefied petroleum gas as defined by R.S. 47:818.2(44) sold, used, or consumed
16 in the state of Louisiana for the operation of motor vehicles licensed or required
17 to be licensed for highway use.
18 B. The taxes herein levied are in addition to and shall be subject to the
19 tax levied in R.S. 47:820.1 or any other tax which may be levied on special fuels
20 by any other provision of law.
21 C. The tax is to be computed, collected, reported, and paid as provided
22 in this Subpart.
23 D. Until June 30, 2015, the tax levied pursuant to the provisions of this
24 Section shall be assessed per gallon. Beginning January 1, 2016, the tax levied
25 pursuant to the provisions of this Section shall be converted from a tax levied
26 per gallon on such fuel to a tax levied per gallon equivalent determined by the
27 special fuel's energy content as follows:
28 (1) Gasoline gallon equivalent for compressed natural gas. The gasoline
29 gallon equivalent for compressed natural gas shall be equal to 5.660 pounds of
30 compressed natural gas and shall be the unit of measurement for purposes of
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1 the tax levied pursuant to the provisions of this Section if the natural gas
2 dispenser lists the price in gasoline gallon equivalents and the natural gas is
3 supplied to the dispenser from a pipeline or other nonliquefied source.
4 (2) Diesel gallon equivalent for liquefied natural gas. The diesel gallon
5 equivalent for liquefied natural gas shall be equal to 6.060 pounds of liquefied
6 natural gas and shall be the unit of measurement for purposes of the tax levied
7 pursuant to the provisions of this Section if the natural gas dispenser lists the
8 price in diesel gallon equivalents and the natural gas is supplied to the dispenser
9 from a liquefied source.
10 (3) Gasoline gallon equivalent for liquefied petroleum gas. The gasoline
11 gallon equivalent for liquefied petroleum gas shall be an energy equivalent rate
12 equal to seventy-three percent of the state tax per gallon on gasoline and diesel
13 fuel which shall be the unit of measurement for purposes of the tax levied
14 pursuant to the provisions of this Section if the petroleum gas dispenser lists the
15 price in gasoline gallon equivalents and the petroleum gas is supplied to the
16 dispenser from a liquefied source.
17 E. Beginning January 1, 2016, the tax levied pursuant to the provisions
18 of this Section shall be levied and collected in the manner set forth in this
19 Subpart and shall not be levied or collected pursuant to a decal program or on
20 an annual basis.
21 F. From July 1, 2015, through December 31, 2015, the Department of
22 Revenue shall continue to accept applications for payment of the tax and to
23 issue decals to persons operating a motor vehicle on the highways of this state
24 that use or are capable of using liquefied natural gas, liquefied petroleum gas,
25 or compressed natural gas as motor fuel in order for the taxes due on the fuel
26 to be paid by the motor vehicle operator. However, the amount of the tax for
27 issuance of the decal shall be calculated at a rate of one-twelfth of the total
28 annual tax amount for each month the decal is valid.
29 §818.112. Imposition of tax
30 A.(1) A tax is imposed on the sale of compressed natural gas, liquefied
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1 natural gas, or liquefied petroleum gas delivered into the fuel supply tank of a
2 motor vehicle in connection with a sale of the compressed natural gas, liquefied
3 natural gas, or liquefied petroleum gas. Any person or entity delivering
4 compressed natural gas, liquefied natural gas, or liquefied petroleum gas into
5 the fuel supply tank of a motor vehicle shall be considered a dealer for purposes
6 of imposition of the tax levied on such fuels and shall be the party liable for the
7 tax imposed in this Subpart. The dealer shall add the amount of the tax to the
8 selling price of the fuel so that the tax is paid by the ultimate consumer or
9 purchaser of the fuel. The amount of the tax shall become part of the sales price
10 of the fuel, it shall be considered a debt of the purchaser to the dealer, and, if
11 unpaid, it shall be recoverable at law in the same manner as the original sales
12 price. The dealer shall provide an invoice or receipt to the purchaser that states
13 the rate and amount of tax added to the selling price or that indicates that no
14 tax was added to the selling price.
15 (2) Notwithstanding the provisions of Paragraph (1) of this Subsection,
16 no person or entity shall deliver compressed natural gas, liquefied natural gas,
17 or liquefied petroleum gas into the fuel supply tank of a motor vehicle in
18 connection with a sale unless the person possesses a license as provided for in
19 this Subpart.
20 B. A tax is imposed on the delivery of compressed natural gas, liquefied
21 natural gas, or liquefied petroleum gas into the fuel supply tank of a motor
22 vehicle by a special fuel fleet dealer or other dealer not in connection with a sale
23 of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas.
24 The special fuel fleet dealer or other dealer shall be liable for the tax imposed
25 under this Subpart.
26 §818.113. Presumption of use; backup tax
27 A. All compressed natural gas, liquefied natural gas, and liquefied
28 petroleum gas sold by a special fuels dealer and delivered into the fuel supply
29 tank of a motor vehicle is presumed to be subject to taxation, and the dealer is
30 liable for the tax unless the dealer maintains adequate records to establish that
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1 the fuel was exempt from the tax.
2 B. All compressed natural gas, liquefied natural gas, and liquefied
3 petroleum gas delivered into the fuel supply tank of a motor vehicle by a special
4 fuel fleet dealer or other special fuels dealer not in connection with a sale is
5 presumed to be subject to taxation, and the special fuel fleet dealer or other
6 dealer is liable for the tax unless the special fuel fleet dealer or other dealer
7 maintains adequate records to establish that the fuel was exempt from the tax.
8 C. The tax levied pursuant to the provisions of this Subpart shall be due
9 in all of the following circumstances:
10 (1) If a person obtains a refund of tax on compressed natural gas,
11 liquefied natural gas, or liquefied petroleum gas by claiming the fuel was used
12 for an exempt purpose but actually used the fuel for a taxable purpose.
13 (2) If a person operates a motor vehicle on a highway using compressed
14 natural gas, liquefied natural gas, or liquefied petroleum gas and the tax has not
15 been paid on the special fuel. If the person operating the motor vehicle is not
16 the owner or lessee of the motor vehicle, both the owner or lessee and the
17 operator are liable for the tax.
18 (3) If a person sells or delivers compressed natural gas, liquefied natural
19 gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a
20 motor vehicle, on which tax was not paid, and the person knew or had reason
21 to know that the fuel would be used for a taxable purpose. The tax due pursuant
22 to the provisions of this Paragraph shall also be imposed on the ultimate
23 consumer.
24 D. The tax liability imposed by this Section shall be in addition to any
25 other penalty imposed under this Subpart.
26 §818.114. Dealer's license; application procedure
27 A. A person may not sell or deliver compressed natural gas, liquefied
28 natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank
29 of a motor vehicle and on which tax is imposed unless the person holds a
30 compressed natural gas, liquefied natural gas, or liquefied petroleum gas special
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1 fuel dealer's license issued by the secretary.
2 B. In order to apply for a special fuel dealer's license, an applicant shall
3 submit an application to the Department of Revenue on a form provided by the
4 secretary and shall furnish a bond as required in R.S. 47:818.117 in an amount
5 applicable to the license for which the applicant is applying. Applications shall
6 include all of the following:
7 (1) The legal name of the applicant and name under which the applicant
8 transacts or intends to transact business.
9 (2) The mailing and physical address of the applicant's principal office,
10 residence, or place of business in this state, or other location of the applicant.
11 (3) The applicant's federal employer identification number or, if an
12 individual, the social security number in the absence of the federal employer
13 identification number.
14 (4) The applicant's Louisiana revenue account number, if already
15 assigned.
16 (5) If the applicant is not an individual, the names and social security
17 numbers of the principal officers of an applicant corporation or the members
18 of an applicant partnership or limited liability company, the managers of the
19 facility, and the office, street, and post office box addresses of each.
20 (6) Any other information required by the secretary.
21 C. Upon approval of the bond required in R.S. 47:818.117, the secretary
22 shall issue the appropriate license or licenses to the applicant.
23 D. A special fuel dealer's license for compressed natural gas, liquefied
24 natural gas, or liquefied petroleum gas is not transferable and shall remain in
25 effect until surrendered, canceled, or revoked. The license shall be posted in a
26 conspicuous place or kept available for inspection at the principal place of
27 business of the license holder. A copy of the license shall be kept at each place
28 of business or other place of storage from which compressed natural gas,
29 liquefied natural gas, or liquefied petroleum gas is sold, distributed, or used and
30 in each motor vehicle used by the license holder to transport compressed
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1 natural gas, liquefied natural gas, or liquefied petroleum gas purchased by the
2 license holder for resale, distribution, or use.
3 E. A compressed natural gas, liquefied natural gas, or liquefied
4 petroleum gas special fuel dealer's license is permanent and shall be valid
5 during the period the license holder has in force and effect the required bond
6 or security and furnishes timely reports and supplements as required by the
7 secretary, or until the license is surrendered by the license holder or canceled
8 by the secretary. The secretary may cancel a license if the license holder has not
9 reported a delivery of compressed natural gas, liquefied natural gas, or
10 liquefied petroleum gas during the previous nine months.
11 F. The secretary shall maintain a record of all persons to whom a license
12 has been issued under this Subpart and all persons holding a current license
13 issued under this Subpart by license category.
14 §818.115. Grounds for denial of a license
15 A. The secretary may refuse to issue a license under this Subpart if any
16 of the following conditions apply to the applicant or any principal of the
17 applicant:
18 (1) A license or registration issued under this Subpart was canceled by
19 the secretary for any reason set forth in R.S. 47:818.42 or 818.116.
20 (2) A license or registration issued by another state was revoked, denied,
21 or canceled for cause.
22 (3) A federal certificate of registry issued under 26 U.S.C. 4101 and the
23 regulations adopted thereunder, or a similar federal authorization, was
24 revoked.
25 (4) The applicant or any principal of the applicant has been convicted of
26 any offense involving fraud or misrepresentation or has been convicted of any
27 other offense that indicates that the applicant or any principal of the applicant
28 may not comply with this Subpart if issued a license.
29 (5) The applicant or any principal of the applicant is in arrears to the
30 state for any taxes.
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1 (6) The applicant or any principal of the applicant is determined not to
2 be the real party in interest.
3 (7) The applicant or any principal of the applicant's agents, officers, or
4 employees has a prior conviction for motor fuel tax evasion in this state or in
5 any state, federal, or foreign jurisdiction.
6 (8) For good cause as determined by the secretary.
7 B. The secretary shall be prohibited from issuing a license when an
8 applicant or anyone connected with the applicant's business has been previously
9 convicted of any violation of this Subpart or of any felony under the laws of this
10 state or of the United States.
11 §818.116. License revocation; cancellation
12 A. The secretary may revoke the license of any person licensed under this
13 Subpart, upon written notice sent by certified mail to the licensee's last known
14 address, for any of the following reasons:
15 (1) Filing by the licensee of a false return, or a false report of the data or
16 information required by this Subpart.
17 (2) Failure, refusal, or neglect of the licensee to file a return, report or
18 information required by this Subpart.
19 (3) Failure of the licensee to pay the full amount of all taxes due or to pay
20 any penalties or interest due required by this Subpart.
21 (4) Failure of the licensee to keep accurate records of the quantities of
22 compressed natural gas, liquefied natural gas, or liquefied petroleum gas
23 received, produced, refined, manufactured, compounded, sold, or used in
24 Louisiana.
25 (5) Failure to file a new, larger, or additional surety bond as required by
26 the secretary pursuant to R.S. 47:818.117.
27 (6) Conviction of the licensee or an agent, officer, employee, or a
28 principal of the licensee for any act prohibited under this Subpart.
29 (7) Failure, refusal, or neglect of a licensee to comply with any other
30 provision of this Subpart or any rule promulgated pursuant to this Subpart.
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1 (8) Cancellation for cause of a license or registration issued by another
2 state.
3 (9) A determination that the licensee is not a real party in interest.
4 (10) Revocation for cause of any prior license of a real party in interest.
5 (11) The licensee, or any of the licensee's agents, officers, or employees,
6 has a prior conviction for motor fuel tax evasion in this state or any state,
7 federal, or foreign jurisdiction and the conviction was not disclosed on the
8 application.
9 B. The secretary shall be prohibited from granting a license and shall
10 suspend any license previously granted for a period of at least thirty days, or
11 until such time as the applicant supplies the secretary with evidence to the
12 contrary, when there is prima facie evidence that the applicant, in the discretion
13 of the secretary, is not a person of good moral character, or has violated the
14 provisions of this Subpart or any rules, regulations, or instructions issued in
15 connection with issuance of a license. The period of suspension set forth in this
16 Section shall not exceed ninety calendar days from the date of suspension, unless
17 at the end of the ninety-day period the secretary determines that the reason for
18 the suspension still exists. In such instances, the secretary may continue the
19 period of suspension until sufficient evidence has been provided by the licensee
20 that the reason for suspension no longer exists.
21 C. The secretary shall cancel any license upon the written request of the
22 licensee or upon a change in ownership or control of the licensed business.
23 D. Upon revocation or cancellation of a license, the license shall be
24 surrendered to the secretary and the tax levied in accordance with the
25 provisions of this Subpart shall become due and payable within fifteen days on
26 all untaxed compressed natural gas, liquefied natural gas, and liquefied
27 petroleum gas held in storage or otherwise in the possession of the licensee and
28 all compressed natural gas, liquefied natural gas, and liquefied petroleum gas
29 sold, delivered, or used prior to the revocation or cancellation on which the tax
30 has not been paid.
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1 E. If the secretary revokes a license, the secretary shall be prohibited
2 from issuing a new license to the same applicant for a period of three years from
3 the date of revocation.
4 §818.117. Bond requirements; amounts
5 A. Upon approval of the application by the secretary, the applicant shall
6 file a surety bond executed in favor of the secretary in an amount as follows:
7 (1) For a compressed natural gas dealer, liquefied natural gas dealer, or
8 liquefied petroleum gas fuel dealer, the amount of the bond shall be the greater
9 of fifty thousand dollars or an amount equal to three months' tax liability.
10 (2) Only one surety bond shall be required for a person requiring
11 multiple licenses and for any such person the minimum bond shall be the
12 highest bond level required.
13 B. The secretary may require an additional bond amount from the
14 licensee when liability upon the previous bond is discharged or reduced by a
15 judgment rendered, a payment made, or another disposition, the licensee no
16 longer meets the conditions for waiver of bond as set forth in Subsection F of
17 this Section, or if , in the opinion of the secretary, any surety on the previous
18 bond becomes unsatisfactory.
19 C. The licensee shall file the additional bond amount within thirty days
20 after the date on the notice is mailed by the secretary. The secretary may
21 immediately revoke the licensee's license upon the expiration of the thirty-day
22 period if the licensee fails to provide the additional bond amount required.
23 D. The surety must be authorized to engage in business within this state.
24 The surety bond shall be conditioned upon faithful compliance with the
25 provisions of this Part, including the filing of the returns and payment of all
26 taxes prescribed by this Subpart. The surety bond shall be approved by the
27 secretary as to sufficiency and form and shall indemnify the state against any
28 loss arising from the failure of the licensee for any cause whatever to pay the tax
29 levied by this Subpart.
30 E. Any surety on an existing bond furnished by a person required to be
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1 licensed may notify the secretary in writing of its intent to cancel the bond. The
2 secretary shall immediately notify the licensee of the intent of the surety to
3 cancel, and the licensee shall have thirty days after the date on the notice mailed
4 by the secretary to provide a sufficient replacement bond. The secretary may
5 immediately cancel the licensee's license upon expiration of the thirty-day
6 period set out in this Subsection if the licensee fails to provide a new
7 replacement bond. The surety requesting cancellation shall remain liable for
8 any accrued liability or liability that will accrue during the thirty-day period
9 provided for in this Subsection but shall not be responsible for any liability
10 which accrues after the thirty-day period.
11 F. The secretary is authorized to waive the furnishing of the surety bond
12 by any licensee who meets all the following conditions:
13 (1) Has and agrees to maintain assets in Louisiana of a net value of not
14 less than one hundred twenty-five percent of the amount of the bond which
15 would otherwise be required.
16 (2) Has not been delinquent in remitting taxes accrued or accruing under
17 this Subpart during the three-year period immediately preceding the filing of
18 an application for waiver of the bond.
19 (3) Has a current permit issued by the Liquefied Petroleum Gas
20 Commission.
21 G. If any licensee whose bond has been waived by the secretary becomes
22 delinquent in remitting taxes due under this Subpart, the secretary may require
23 that the licensee furnish a bond in the amount required in this Section, and such
24 licensee shall not be eligible for a waiver of the bond for a period of three years
25 from the date the bond is furnished.
26 §818.118. Duties of persons holding tax payments as trustees
27 A. A person who receives or collects tax due in accordance with the
28 provisions of this Subpart shall hold the amount received or collected in trust
29 for the benefit of the state and shall have a fiduciary duty to remit the amount
30 of taxes received or collected to the secretary in the manner required pursuant
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1 to the provisions of this Subpart.
2 B. A dealer who receives a payment of tax under this Subpart may not
3 apply the payment of tax to a debt that the person making the payment owes for
4 compressed natural gas, liquefied natural gas, or liquefied petroleum gas
5 purchased from the dealer.
6 C. A person required to receive or collect a tax under this Subpart is
7 liable for and shall pay the tax in the manner provided by this Subpart.
8 §818.119. Returns and payments; discounts; penalties for failure to file
9 A. A licensed dealer shall file a monthly return no later than the
10 twentieth day of the month. If a licensed dealer files a return and remits the tax
11 due on or before the due date, one-third of one percent of the tax due is
12 allocated to the licensed dealer for the expense of collecting, accounting for,
13 reporting, and timely remitting the taxes collected and for keeping the records.
14 The licensed dealer shall deduct the allocated amount from the tax due when
15 paying the tax to the state. A licensed dealer who has not made taxable
16 deliveries during the reporting period shall file a return with the secretary that
17 includes those facts or that information. A return shall be filed with the
18 secretary on forms provided for that purpose and shall contain the total gallons
19 or gallon equivalents sold or used and other information required by the
20 secretary.
21 B. A licensed dealer may take a credit on a filed return if the dealer paid
22 the taxes imposed by this Subpart on compressed natural gas, liquefied natural
23 gas, or liquefied petroleum gas sold on account and the dealer determines that
24 the account is uncollectible and worthless. The credit authorized by this Section
25 shall be applicable only if the licensed dealer writes off the account as a bad
26 debt on the dealer's accounting books. The return on which the credit shall be
27 taken shall state, if applicable, the name of the person whose account has been
28 written off as a bad debt or who failed to remit the tax and any other
29 information required by the secretary. The amount of the credit may equal, but
30 shall not exceed, the amount of taxes paid on the compressed natural gas,
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1 liquefied natural gas, or liquefied petroleum gas to which the written-off
2 account applies. If, after a credit is taken, the account on which the credit was
3 based is paid, or if the secretary otherwise determines that the credit was not
4 authorized, the dealer who took the credit shall pay the unpaid taxes plus a
5 penalty of ten percent of the amount of the unpaid taxes and interest. Interest
6 shall accrue beginning on the day the return showing the credit was filed and
7 ending on the date the taxes and penalty are paid.
8 C. The provisions of this Section shall not apply to a sale of compressed
9 natural gas, liquefied natural gas, or liquefied petroleum gas for which payment
10 is made through the use and acceptance of a credit card. The credit granted
11 pursuant to the provisions of this Section shall be taken at the time the account
12 is written off as a bad debt but before the tax reporting period prescribes. The
13 secretary may take action against a person in relation to whom a dealer has
14 taken a credit for collection of the tax owed and for penalty and interest.
15 D. Failure to file any informational report or return within thirty days
16 of the due date of the report or return shall result in a penalty of one hundred
17 dollars and may result in a revocation of the license.
18 §818.120. School bus operators
19 A. The owner of any school bus, including school-board owned buses,
20 used to transport Louisiana students and propelled by an internal combustion
21 engine or motor capable of using liquefied natural gas, liquefied petroleum gas,
22 or compressed natural gas as fuel shall pay the tax levied on such fuel but shall
23 be entitled to a credit equal to fifty percent of the taxes paid. The credit
24 provided for in this Section shall be claimed on a return filed for the period in
25 which a fuel purchase occurred.
26 B. The right to claim a credit pursuant to the provisions of this Section
27 shall not be assignable.
28 C. Claims for refunds by school bus owners shall be submitted annually
29 by the first day of August of each year on forms provided by the secretary and
30 shall list the taxes paid during the academic school year ending no later than
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1 June thirtieth of the year for which the credit is being filed. The refund
2 provided for in this Subsection shall be paid from the Parish Transportation
3 Fund allocable to the parish from which the credit is claimed if the credit is
4 from a public school district in this state and the fuel was delivered into the fuel
5 supply tank of a school bus operated exclusively by the district.
6 D. The secretary may promulgate rules and regulations in accordance
7 with the provisions of the Administrative Procedure Act specifying procedures
8 and requirements to be fulfilled in order to file for and receive the credit.
9 §818.121. Refund claims
10 A. Each claim for a refund shall be filed on a form provided by the
11 secretary, shall be supported by the original invoice issued by the dealer, and
12 shall contain all of the following:
13 (1) The stamped or preprinted name and address of the dealer.
14 (2) The name of the purchaser or person who received the delivery of the
15 fuel.
16 (3) The date of delivery of the fuel or the date the invoice was issued, if
17 different from the date the fuel was delivered.
18 (4) The number of gasoline or diesel gallon equivalents of compressed
19 natural gas, liquefied natural gas, or liquefied petroleum gas delivered.
20 (5) The rate and amount of tax, separately stated from the selling price.
21 (6) The type of vehicle or equipment into which the fuel is delivered.
22 B. The purchaser or person who received the delivery of compressed
23 natural gas, liquefied natural gas, or liquefied petroleum gas shall obtain the
24 original invoice from the dealer not later than the thirtieth day after the date
25 the fuel was delivered. If the purchase or delivery of fuel is made through an
26 automated method in which the purchase or delivery is automatically applied
27 to the purchaser's or recipient's account, one invoice may be issued at the time
28 of billing that covers multiple purchases or deliveries made during a thirty-day
29 billing cycle.
30 C. The secretary may pay a refund to a person other than a school bus
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1 driver who files a valid refund claim. After examining the refund claim and
2 before issuing the refund to the dealer, the secretary shall deduct from the
3 amount of the refund the one-third of one percent originally deducted by the
4 dealer pursuant to R.S. 47:818.119.
5 D. A person who files a claim for a tax refund on compressed natural
6 gas, liquefied natural gas, or liquefied petroleum gas used for a purpose for
7 which a tax refund is not authorized or who files an invoice supporting a refund
8 claim on which the date, figures, or any material information has been falsified
9 or altered shall forfeit his right to the entire amount of the refund claim filed
10 unless the claimant provides satisfactory proof to the secretary that the
11 incorrect refund claim filed was due to a clerical or mathematical calculation
12 error.
13 §818.122. Records required to be maintained; inspection by the secretary
14 A. A dealer shall keep a record of all of the following:
15 (1) Compressed natural gas, liquefied natural gas, and liquefied
16 petroleum gas inventories at the first of each month.
17 (2) The amount of natural gas compressed by the dealer, the amount of
18 natural gas liquefied by the dealer, and the amount of petroleum gas liquefied
19 by the dealer.
20 (3) All compressed natural gas, liquefied natural gas, and liquefied
21 petroleum gas purchased or received, showing the name of the seller and the
22 date of each purchase or receipt.
23 (4) All compressed natural gas, liquefied natural gas, and liquefied
24 petroleum gas sold and delivered into the fuel supply tank of a motor vehicle,
25 including the date of each sale.
26 (5) All compressed natural gas, liquefied natural gas, and liquefied
27 petroleum gas sold but not delivered into the fuel supply tank of a motor
28 vehicle, including the date of each sale.
29 (6) All compressed natural gas, liquefied natural gas, and liquefied
30 petroleum gas delivered into the fuel supply tank of a motor vehicle not in
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1 connection with a sale, including the date of each delivery.
2 (7) All compressed natural gas, liquefied natural gas, and liquefied
3 petroleum gas delivered into the fuel supply tank of a motor vehicle or other
4 equipment exempt from tax or sold to the operator of a motor vehicle or owner
5 of equipment exempt from the tax, including the name of the operator of the
6 vehicle or the owner of the equipment and the date of the delivery or sale.
7 (8) All compressed natural gas, liquefied natural gas, and liquefied
8 petroleum gas lost by fire, theft, or accident.
9 B. The records required to be kept pursuant to the provisions of this
10 Section shall be kept until the fourth anniversary of the date they were created
11 and shall be open to inspection at all times by the secretary or his designee. In
12 addition to the records specifically required by this Section, a licensee or a
13 person required to hold a license shall keep any other records required by the
14 secretary.
15 §818.123. Notice of discontinuance, sale, or transfer of business
16 A. Prior to discontinuing any business to which a license has been issued
17 pursuant to the provisions of this Subpart, the licensee shall notify the secretary
18 in writing at least thirty days prior to the effective date of the discontinuance,
19 sale, or transfer and shall surrender the license to the secretary. The notice
20 shall state the effective date of the discontinuance and, if the licensee has
21 transferred the business or otherwise relinquished control to another person by
22 sale or otherwise, the date of the sale or transfer and the name and address of
23 the person to whom the business was transferred or relinquished. The notice
24 shall also include any other information required by the secretary.
25 B. If a licensee liable for any tax, interest, or penalty levied in accordance
26 with this Subpart sells or transfers the business or quits the business, the
27 licensee shall make a final return and payment within fifteen days after the date
28 of selling, transferring, or quitting the business. The purchaser or assigns, if
29 any, shall withhold sufficient amounts of the purchase monies to cover the
30 amount of taxes, interest, and penalties due and unpaid until such time as the
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1 former owner shall produce a receipt from the secretary showing that all taxes,
2 interest, and penalties have been paid, or a certificate stating that no taxes,
3 interest, or penalties are due. If the purchaser of a business fails to withhold
4 purchase money, the purchaser shall be personally liable for the payment of the
5 taxes, interest, and penalties accrued and unpaid on the account of the
6 operation of the business by any former owner, owners, or assigns.
7 C. In the case of a licensee who has quit a business but who subsequently
8 opens another similar business under the same ownership, whether that
9 ownership is individual, partnership, corporation, or other, that licensee shall
10 be liable for any tax, interest, or penalty owed by the original business.
11 §818.124. Engaging in business without a license; penalty
12 Any person who engages in or performs any business activity for which
13 a license is required by this Subpart without having first obtained and
14 subsequently retained a valid license shall be subject to a penalty of ten
15 thousand dollars for a first violation. For each subsequent violation, the penalty
16 shall be determined by multiplying the penalty for the first violation by the total
17 number of all violations. Penalties prescribed under this Section shall be
18 assessed, collected, and paid in the same manner as the tax.
19 §818.125. Failure to pay tax or furnish bond; subject to attachment; suit to
20 enjoin further pursuit of business
21 A. Failure to pay any tax levied in this Subpart or any interest, penalties,
22 or applicable costs or failure to furnish bond as provided in this Subpart shall
23 ipso facto and without demand or putting in default, make the tax, penalties,
24 and interest delinquent and shall be construed as an attempt to avoid the
25 payment of the tax, penalties, and interest, which shall be sufficient grounds for
26 attachment of the compressed natural gas, liquefied natural gas, or liquefied
27 petroleum gas, wherever fuel may be located or found, whether the delinquent
28 taxpayer is a resident or nonresident of this state and whether the compressed
29 natural gas, liquefied natural gas, or liquefied petroleum gas is in the possession
30 of the delinquent taxpayer or in the possession of other persons. Each
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1 compressed natural gas, liquefied natural gas, or liquefied petroleum gas
2 licensee shall be responsible for the payment of the applicable tax levied in this
3 Subpart, together with any interest, penalties, and costs accruing thereon, and
4 the secretary may attach, seize, or sequester any compressed natural gas,
5 liquefied natural gas, or liquefied petroleum gas subject to tax under this
6 Subpart when a tax is not paid when it was due and payable. The procedure
7 prescribed by law shall be followed except that the secretary shall not be
8 required to provide a bond.
9 B. When a licensee fails to pay any tax levied under this Subpart, or any
10 interest, penalties, or applicable costs or fails to furnish bond as provided in this
11 Subpart, the secretary may file a rule on the licensee, by motion in a court of
12 competent jurisdiction, to show cause as to why the licensee should not be
13 ordered to cease from further pursuit of business as a licensee. The rule shall
14 be heard by the court not less than two days nor more than ten days, exclusive
15 of holidays, after service of the rule on the licensee. The rule may be tried out
16 of term and in chambers, and shall always be tried by preference. In case the
17 rule is made absolute, the order rendered by the court shall be considered a
18 judgment in favor of the state prohibiting the licensee from the further pursuit
19 of the business until the licensee has paid the delinquent tax, penalties, and
20 interest and has furnished the bond required by this Subpart. Each violation
21 of the injunction shall be considered a contempt of court and shall be
22 punishable in accordance with the law.
23 C. When a bond has been furnished by the licensee, the surety on the
24 bond may be joined in the rule with the licensee and may be held liable in solido
25 for the amount of tax, interest, penalties, attorney fees, and costs.
26 §818.126. Power to stop and investigate vehicles; fines, collection, and
27 enforcement
28 A. The secretary, his authorized designee, any weights and standards
29 police officer, or any motor carrier safety police officer shall be empowered to
30 stop any commercial motor vehicle which appears to be operating with
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1 compressed natural gas, liquefied natural gas, or liquefied petroleum gas for the
2 purpose of examining the invoices and for any other investigative purposes
3 reasonably necessary to determine whether the taxes imposed by this Subpart
4 have been paid or whether the vehicle is being operated in compliance with the
5 provisions of this Subpart.
6 B. If, after examination or investigation, it is determined that the tax
7 imposed by this Subpart has not been paid with respect to the compressed
8 natural gas, liquefied natural gas, or liquefied petroleum gas being used in the
9 vehicle, the secretary, his authorized designee, the weights and standards police
10 officer, or the motor carrier safety police officer may assess the tax due together
11 with the applicable penalty provided in this Subpart, to the owner or operator
12 of the vehicle.
13 C. The secretary, his authorized designee, the weights and standards
14 police officer, or the motor carrier safety police officer may impound any
15 vehicle found to be operating in violation of this Subpart or any vehicle for
16 which inspection has been refused until such time as an inspection has been
17 completed or any tax, interest, penalties, and other charges assessed as provided
18 in this Subpart have been paid.
19 §818.127. Authorization to search; seizure of equipment for evidence
20 A. The secretary may search and examine any warehouse, boat, store,
21 storeroom, automobile, truck, conveyance, vehicle, any and all places of storage,
22 and any and all means of transportation when there is probable cause to believe
23 the terms of this Subpart have been, or are being, violated.
24 B. The transport of compressed natural gas, liquefied natural gas, or
25 liquefied petroleum gas on which the tax levied pursuant to this Subpart has not
26 been paid shall be prohibited. The means used in the transportation of the
27 compressed natural gas, liquefied natural gas, or liquefied petroleum gas on
28 which the tax levied pursuant to this Subpart has not been paid shall be subject
29 to seizure, forfeiture, and sale as provided in this Subpart.
30 §818.128. Inspection of records, storage facilities; penalty
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1 A. The secretary may examine the books, records, and other documents
2 of all companies, agencies, or firms operating in this state, whether the
3 companies, agencies, or firms conduct their business by rail, water, or
4 otherwise, in order to identify licensees that are importing or otherwise shipping
5 compressed natural gas, liquefied natural gas, or liquefied petroleum gas which
6 are liable for tax under this Part. The examination by the secretary authorized
7 by this Section shall be conducted during reasonable business hours of the
8 licensee.
9 B. Any person who refuses to permit an inspection of records or storage
10 facilities or refuses to permit an audit shall be subject to a penalty of five
11 thousand dollars in addition to any other penalty imposed in accordance with
12 provisions of this Subpart.
13 §818.129. Unlawful importing, transportation, delivery, storage, or sale of
14 compressed natural gas, liquefied natural gas, or liquefied
15 petroleum gas; sale to enforce assessment
16 A. Upon the discovery of any compressed natural gas, liquefied natural
17 gas, or liquefied petroleum gas illegally imported into or illegally transported,
18 delivered, stored, or sold within this state, the secretary shall order the tank or
19 other storage receptacle in which the compressed natural gas, liquefied natural
20 gas, or liquefied petroleum gas is located to be seized and locked or sealed until
21 the tax, interest, and penalties levied or imposed in accordance with the
22 provisions of this Subpart are assessed and paid.
23 B. If the tax is not paid within thirty days of the assessment, the secretary
24 may, in addition to other remedies authorized in this Subpart, sell the
25 compressed natural gas, liquefied natural gas, or liquefied petroleum gas and
26 use the proceeds of the sale to satisfy the assessment due. Any funds collected
27 from the sale that exceed the assessment and costs of the sale shall be returned
28 to the owner of the compressed natural gas, liquefied natural gas, or liquefied
29 petroleum gas.
30 C. All compressed natural gas, liquefied natural gas, or liquefied
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1 petroleum gas, and any property, corporeal or incorporeal, found on the person
2 or in any vehicle that the person is using, including the vehicle itself, to aid in
3 the transportation or sale of illegally transported, delivered, stored, sold,
4 imported, or acquired compressed natural gas, liquefied natural gas, or
5 liquefied petroleum gas, and any property found in the immediate vicinity of
6 any place where the illegally transported, delivered, stored, sold, imported, or
7 acquired compressed natural gas, liquefied natural gas, or liquefied petroleum
8 gas is located, including motor vehicles, tanks, and other storage devices, used
9 to aid in the illegal transportation or sale of compressed natural gas, liquefied
10 natural gas, or liquefied petroleum gas shall be subject to seizure, forfeiture,
11 and sale by the secretary in the manner provided for in this Subpart.
12 §818.130. Procedure for forfeiture and sale
13 A. The secretary may, in a summary proceeding or by an action against
14 the owner or operator of any automobile, truck, boat, conveyance, vehicle, or
15 other means of transportation used to transport any compressed natural gas,
16 liquefied natural gas, or liquefied petroleum gas on which a tax is levied by this
17 Subpart, and on which the tax has not been paid in the manner herein provided,
18 demand the forfeiture and sale of the automobile, truck, boat, conveyance,
19 vehicle, or other means of transportation used in the illegal transportation.
20 B. In all cases where it is made to appear by affidavit that the residence
21 of the owner of the automobile, truck, boat, conveyance, vehicle, or other means
22 of transportation is out of state or is unknown to the affiant, the court having
23 jurisdiction of the proceeding shall appoint an attorney to represent the absent
24 owner against whom the rule shall be tried contradictorily within ten days after
25 the filing of the rule. The affidavit may be made by the secretary or his
26 designee. The attorney appointed to represent the absent owner may waive
27 service and citation of the petition or rule but shall not waive time or any legal
28 defense.
29 C. If it is established during the trial that the automobile, truck, boat,
30 conveyance, vehicle, or other means of transportation was used to transport
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1 compressed natural gas, liquefied natural gas, or liquefied petroleum gas on
2 which the tax had not been paid, then the court shall order the forfeiture of the
3 automobile, truck, boat, conveyance, vehicle, or other means of transportation.
4 The court shall also order the sale of the item subject to forfeiture after ten days
5 notice by advertisement in the official journal of the parish where the seizure
6 was made. The sale shall be made by the civil sheriff of the parish of Orleans,
7 or by the sheriff of the parish in which the seizure was made, at public auction
8 at the courthouse to the highest bidder for cash and without appraisal. It is the
9 intent and purpose of this Section to afford the owner of the automobile, truck,
10 boat, conveyance, vehicle, or other means of transportation a fair opportunity
11 for a court hearing and that the forfeiture and sale of the automobile, truck,
12 boat, conveyance, vehicle, or other means of transportation shall operate as a
13 penalty for the violation of this Subpart by illegal transportation. The payment
14 of the tax due at the moment of the seizure or thereafter shall not prevent,
15 abate, discontinue, or defeat the forfeiture and sale of the seized property.
16 D. All funds collected from the sale of the seized and forfeited property
17 shall be paid into the state treasury and credited to the same fund or funds that
18 would have received credit for the tax on the product illegally transported.
19 E. The court shall fix the fee of the attorney representing the owner when
20 appointed by the court, at a nominal sum not to exceed ten percent of the
21 amount at issue in the summary proceeding. The attorney fees shall be taxed
22 as costs and shall be paid out of the proceeds of the sale of the property.
23 §818.131. Commission of prohibited acts; misdemeanors; felonies; penalties
24 A. Any person who commits any of the following offenses is guilty of a
25 misdemeanor, and upon conviction shall be fined not less than one thousand
26 dollars nor more than five thousand dollars or imprisoned for not more than
27 two years, or both:
28 (1) Failure to maintain any record required by this Subpart.
29 (2) Making a tax-free sale or delivery of compressed natural gas,
30 liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a
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1 motor vehicle.
2 (3) Making a false statement in a license application, return, invoice,
3 statement, refund, or any other document required under this Subpart.
4 (4) Making a false statement in an application for a refund.
5 (5) Failure to make a required disclosure of the correct amount of
6 compressed natural gas, liquefied natural gas, or liquefied petroleum gas sold
7 or used in this state.
8 (6) Failure to file a new, replacement, larger, or additional surety bond
9 as required under this Subpart.
10 (7) Interference with or refusal to permit seizures authorized by this
11 Subpart.
12 (8) Operating a liquefied gas-propelled motor vehicle that is required to
13 be licensed in this state, including a motor vehicle equipped with dual
14 carburetion, and without displaying a multi-state fuels tax agreement decal.
15 (9) Refusal to permit the secretary or his designee or the Louisiana
16 Liquefied Petroleum Gas Commission or its designee to measure or gauge the
17 contents of or take samples from a storage tank or container on premises where
18 compressed natural gas, liquefied natural gas, or liquefied petroleum gas is
19 produced, processed, stored, sold, delivered, or used.
20 (10) Transporting compressed natural gas, liquefied natural gas, or
21 liquefied petroleum gas under a false cargo manifest or shipping document, or
22 transporting compressed natural gas, liquefied natural gas, or liquefied
23 petroleum gas to a location without delivering a shipping document relating to
24 that shipment.
25 B.(1) It shall be unlawful for any person to intentionally evade or
26 circumvent the tax levied by this Subpart, or to assist any other person to
27 intentionally evade or circumvent the tax levied by this Subpart. Intentional
28 evasion or circumvention of the tax levied by this Subpart shall include any of
29 the following:
30 (a) Altering, manipulating, replacing, or in any other manner tampering
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1 or interfering with, or causing to be altered, manipulated, replaced, tampered,
2 or interfered with, a totalizer attached to compressed natural gas, liquefied
3 natural gas, or liquefied petroleum gas to measure the dispensing of compressed
4 natural gas, liquefied natural gas, or liquefied petroleum gas.
5 (b) Failing to pay compressed natural gas, liquefied natural gas, or
6 liquefied petroleum gas taxes and diverting the tax proceeds for other purposes.
7 (c) Converting, or attempting to convert, compressed natural gas,
8 liquefied natural gas, or liquefied petroleum gas tax proceeds by the licensee,
9 or agent or representative of the licensee, for use by the licensee, or the agent
10 or representative of the licensee, with the intent to defraud the state.
11 (d) Collecting of compressed natural gas, liquefied natural gas, or
12 liquefied petroleum gas taxes when not authorized or licensed by the secretary
13 to do so.
14 (e) Making a sale or delivery of compressed natural gas, liquefied
15 natural gas, or liquefied petroleum gas on which the person knows, or should
16 know, the tax is required to be collected, if at the time the sale is made the
17 person does not hold a valid retail dealer's license.
18 (f) Importing compressed natural gas, liquefied natural gas, or liquefied
19 petroleum gas into this state in contravention of this Subpart.
20 (g) Conspiring with any person or persons to engage in any act, plan, or
21 scheme to defraud this state of compressed natural gas, liquefied natural gas,
22 or liquefied petroleum gas tax proceeds.
23 (h) Concealing compressed natural gas, liquefied natural gas, or
24 liquefied petroleum gas with the intent to engage in any conduct prohibited by
25 this Subpart.
26 (i) Refusing to make sales of compressed natural gas, liquefied natural
27 gas, or liquefied petroleum gas on the volume-corrected basis prescribed by this
28 Subpart.
29 (j) Failing to remit any tax levied pursuant to this Subpart to the
30 secretary, if the person has added or represented that the tax was added to the
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1 sales price of the compressed natural gas, liquefied natural gas, or liquefied
2 petroleum gas and has collected the amount of the tax.
3 (2) Whoever violates any of the provisions of this Subsection shall be
4 fined not less than five thousand dollars nor more than the amount of taxes,
5 including interest and penalties, lost to the state due to a violation of this
6 Subsection, or shall be imprisoned, with or without hard labor, for not less than
7 two nor more than ten years, or both.
8 C. Each offense provided for in this Section shall be subject to a separate
9 penalty.
10 §818.132. Collaboration with commissioner of agriculture
11 Notwithstanding any provision of law to the contrary, the commissioner
12 of agriculture shall have the duty and authority to assist the secretary of the
13 Department of Revenue in collecting the taxes and any interest or penalties due
14 pursuant to the provisions of this Subpart, and the provisions of Subpart E of
15 Part II of Chapter 30 of Title 3 of the Louisiana Revised Statutes of 1950 that
16 are not inconsistent with this duty shall apply for such purposes. Subject to the
17 oversight of the House Committee on Ways and Means and the Senate
18 Committee on Revenue and Fiscal Affairs, the commissioner, in consultation
19 with the secretary, shall promulgate rules pursuant to the Administrative
20 Procedure Act to provide procedures and processes for the orderly regulation
21 and enforcement of the laws governing taxation of compressed natural gas,
22 liquefied natural gas, and liquefied petroleum gas.
23 Section 2. R.S. 3:4602(12.1) and 4684 are hereby amended and reenacted and R.S.
24 3:4690.1 is hereby enacted to read as follows:
25 §4602. Definitions
26 As used in this Chapter, the following terms shall have the following
27 meanings:
28 * * *
29 (12.1) "Petroleum (a) Except as provided in Subparagraph (b) of this
30 Paragraph, "petroleum product" means any refined hydrocarbon mixture including
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1 motor oil, kerosene, gasoline, gasohol, diesel fuel, aviation fuel, heating kerosene,
2 and any blend of two or more refined hydrocarbon mixtures except liquefied
3 petroleum gas and natural gas.
4 (b) For purposes of enforcement of the provisions of R.S. 47:818.111 et
5 seq. regarding taxes on special fuels, "petroleum product" shall include
6 compressed natural gas, liquefied natural gas, and liquefied petroleum gas as
7 those terms are defined in R.S. 47:818.2.
8 * * *
9 §4684. Fee to be collected for testing, etc.
10 A. For the purpose of defraying the expenses connected with the inspection,
11 testing, and analyzing of petroleum products in this state and enforcement of this
12 Chapter, there shall be collected by the secretary of the Department of Revenue a fee
13 of four thirty-seconds of one cent per gallon on all petroleum products except
14 liquefied petroleum gas and compressed or liquefied natural gas, distributed,
15 sold, or offered or exposed for sale or use or consumption in the state or used or
16 consumed in the state which shall be paid before delivery to agents, dealers, or
17 consumers in the state. The fee provided for in this Subsection does not include
18 liquefied petroleum gas, natural gas, or bulk sale or transfers. Excluding bulk sales
19 or transfers, the fee will be imposed upon the removal from an Internal Revenue
20 Service approved Internal-Revenue-Service-approved terminal using the terminal
21 rack. The position holder shall collect the fee imposed from the person who orders
22 the withdrawal at the terminal rack. Exports out of the state shall not be subject to
23 the fee. A fee is also imposed on the above-referenced fuel upon import to the state
24 excluding bulk sale or transfer for delivery within the state. This fee shall be paid by
25 the first importer. However, no fee shall be due on fuels that are eligible for tax
26 refunds under the provisions of R.S. 47:818.15(A)(5) or that are sold for use in or
27 distributed to seagoing vessels as defined in R.S. 3:4602.
28 B. The secretary of the Department of Revenue is authorized to seize and
29 hold these products on which the fee has not been paid until such time as the fee has
30 been paid. Any expense incurred in the seizure and holding of any product so seized
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1 shall be assessed in addition to the fee and collected at the same time the fee is
2 collected.
3 * * *
4 §4690.1. Enforcement of certain tax provisions
5 Notwithstanding any provision of law to the contrary, the commissioner
6 shall have the duty and authority to assist the secretary of the Department of
7 Revenue in collecting the taxes and any interest or penalties due pursuant to the
8 provisions of R.S. 47:818.111 et seq., and the provisions of this Subpart that are
9 not inconsistent with this duty shall apply for such purposes. Subject to the
10 oversight of the House Committee on Ways and Means and the Senate
11 Committee on Revenue and Fiscal Affairs, the commissioner, in consultation
12 with the secretary, shall promulgate rules pursuant to the Administrative
13 Procedure Act to provide procedures and processes for the orderly regulation
14 and enforcement of the laws governing taxation of compressed natural gas,
15 liquefied natural gas, and liquefied petroleum gas.
16 Section 3. R.S. 47:818.101 through 104 are hereby repealed.
17 Section 4. If the Act which originated as HB736 of the 2015 Regular Session of the
18 Legislature, or any other Act of such session, increases the tax on gasoline or special fuels,
19 then the provisions of such Act shall apply to R.S. 47:818.111 as enacted in this Act.
20 Section 5. This Act shall become effective on July 1, 2015; if vetoed by the governor
21 and subsequently approved by the legislature, this Act shall become effective on July 1,
22 2015, or on the day following such approval by the legislature, whichever is later.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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