LAC 61:I.3305 — Records Required; Invoices; False or Inadequate Records a Violation

A. Every retail outlet shall be required to secure a license before commencing to sell tax-paid or tax-free special fuels. The retailer shall make a written request to the secretary of the Department of Revenue and Taxation for the license. Before the license can be approved, a representative of the Department of Revenue and Taxation shall determine, by physical inspection, that the applicant meets all requirements.
B. Special fuels sold and/or delivered into the fuel supply tank of a motor vehicle shall be from the tax-paid tank. When such deliveries are made, the required record shall be a serially numbered invoice issued in not less than duplicate counterparts on which shall be mechanically printed or stamped with a rubber stamp the name and address of the retail dealer making such delivery. The invoice shall provide space for the name and address of the purchaser, the date of delivery, the number of gallons, the kind of special fuels delivered, the state highway license number of the motor vehicle, and the total mileage of the motor vehicle into which delivered, such mileage to be evidenced by odometer or hub-meter reading, or in the case of interstate passenger buses registered with the Interstate Commerce Commission, by such documentation acceptable by the secretary. The invoice shall reflect that the tax has been paid or accounted for on each product delivered. One counterpart of the invoice shall be kept by the retail dealer making such delivery as a part of his record, for the period of time as provided for in Article VII, Part 1, Section 16, of the Louisiana Constitution. Another counterpart shall be delivered to the operator of the motor vehicle and carried in the compartment of the motor vehicle for inspection by the secretary or his representatives until the fuel it covers has been consumed. Special fuels sold or delivered by a retail outlet for off highway use may be from a tax-free tank. When such deliveries are made, the required record shall be a ledger showing the name and address of the purchaser, the date of delivery, number of gallons sold, total cost of fuel sold, and how or where the fuel will be used. This record shall be kept for the period of time as provided for in Article VII, Part 1, Section 16, of the Louisiana Constitution and it shall be made available to the secretary or his representative upon request.
C. In addition to the required invoices and ledgers, all retail outlets licensed for special fuels shall be required to take an inventory of the tax-paid and tax-free special fuels on hand at the end of each month, along with a reading of each pump totalizer. This shall be made part of the permanent records and shall be kept for the period of time as provided for in Article VII, Part 1, Section 16, of the Louisiana Constitution, and it shall be made available to the secretary or his representative upon request.
D. Any violation of these record-keeping provisions shall be cause for revocation of the license issued hereunder. In addition, any retail outlet pumping tax-free fuel into the fuel supply tank of a motor vehicle, or not keeping the required records, shall pay the tax on all the fuel placed in his tax-free storage tank within that prescribed period.