Partnertax.ai
Start free trial →

Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:1681

Necessity for compliance with requirements

Official textlegis.la.gov

The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops, only when the requirements of this Part have been fully complied with.

Last amended: Acts 1950, No. 371, §1. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (11 sections)
  1. 47:1681 · Necessity for compliance with requirements
  2. 47:1682 · Claims to be supported by special invoices
  3. 47:1683 · Special permit as refund gasoline distributor
  4. 47:1684 · Issuance of special invoices; coloring of gasoline
  5. 47:1685 · Dye
  6. 47:1686 · Regulation of color of gasoline generally
  7. 47:1687 · Violations; penalties
  8. 47:1688 · Suspension of dealer's permit
  9. 47:1689 · Forfeiture of refunds
  10. 47:1690 · Definitions
  11. 47:1691 · Refunds, source
Full table of contents →