LAC 61:I.3105 — Purchase, Storage and Use of Refund Gasoline by Farmers, Fishermen and Operators of Aircraft

A. A gasoline tax refund registration form must be filled out and filed with the secretary (formerly referred to as collector of revenue) before purchasing any gasoline on which a tax refund will be claimed.
B. If a claimant does not submit a refund claim during a period of 12 consecutive months, 60 days after the end of such period, his registration form will be voided and removed from our files, unless we are notified that the claimant expects to make a claim in the near future. When a registration form has been voided for this reason, a new one must be submitted before purchasing gasoline on which a refund will be claimed.
C. Claims for refund must be filed with the secretary (formerly referred to as collector) within six months after the date of the purchases. You are not required to wait six months to file a refund claim, therefore, it is recommended that a claim be filed every two or three months, depending on the gallons to be purchased. For example, invoices dated January 14 must be claimed on or before July 14, February 18 invoices by August 18, etc.
D. Not more than one claim should be filed for any particular period and all claims must be signed by the claimant or his authorized agent. When submitting a claim, only one Form R5334 should be filled out and returned to the Department of Revenue and Taxation. State refund invoices which are issued by authorized dealers must be attached to this form. A seller's invoice must also be submitted with the state refund invoice. All state refund invoices must be marked “paid” by the dealer before a refund can be made.
E. Claims that are returned for correction must be corrected and returned to this office within 30 days.
F. Adequate records must be kept by refund claimants to disclose the nature of work performed, number of gallons used, and the boat, tractor or engine in which the gasoline was used.
G. Refund gasoline must be colored purple by the dealer and stored in a tank, barrel or other container that is used for no other purpose and such container must be distinctly marked “Refund Gasoline” in letters at least 3 inches in height. If gasoline in refund container is found to be uncolored, applicant is subject to the loss of refunds on all invoices purchased prior to the date of violation.
H. Farm Tractor and Farm Machinery shall mean and include all motor propelled or motor operated mechanical devices used on a farm in tilling the soil and production of crops, but shall not include any vehicle licensed for use on the public highways.
I. Commercial Fishing Boat shall mean any water craft used exclusively in the occupation of fishing for profit.
J. When a refund claim includes gasoline used for refundable purposes on a farm other than the one operated by the claimant, generally called custom work, a list must be attached showing the names and addresses of the persons on whose farms the gasoline was used, the kind of work done, the equipment used, the number of acres worked and gallons of gasoline used on each farm.
K. Refund gasoline can be used for the following purposes:
1. to operate or propel farm tractors and farm machinery used to prepare land for planting, to plant, cultivate and harvest crops, to transport seed, fertilizer and other necessities to the field, to gather crops and haul them to a place of storage on the farm and in stationary motors used for agricultural purposes;
2. in propelling aircraft;
3. to operate or propel a commercial fishing boat;
4. to operate or propel a boat used to transport children to or from public or parochial schools.
L. It is illegal to use refund gasoline that has not been colored purple by the dealer and in any equipment not used for the above purposes or in any vehicle licensed for highway use, regardless of where or for what purpose the vehicle may be used (except aircraft).