LAC 61:I.3363 — Use of Dyed Special Fuel by Fire Trucks

A. Before purchasing untaxed dyed special fuel to be used for taxable purposes in fire trucks as defined in R.S. 47:801(13), the fire department or district must submit a Registration Application with the Department of Revenue to obtain a direct payment “FD” number for reporting untaxed dyed special fuel purchases and remitting the applicable state tax on the fuel used for taxable purposes.
B. The application must be made on a form as prescribed by the secretary and include the following information:
1. the vehicles and equipment for which application is being made;
2. the geographical location and boundaries of the fire district including a map of the fire district;
3. a list of service stations and retail fuel outlets providing special fuel located within the fire district complete with their addresses; and
4. the availability of bulk fuel storage within the fire district to which the fire trucks are authorized access.
C. After an inspection by representatives of the department, if the qualifications are met, an “FD” number and certificate will be issued to the applicant that will allow the fire department or district to purchase dyed special fuel for the operation of fire trucks as defined in R.S. 47:801(13).
D. Holders of “FD” numbers shall file a report with the department on a monthly basis and provide the information so required in accordance with R.S. 47:803.2.