Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:711
Imposition of tax
Official textlegis.la.gov
There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption.
Amended by Acts 1968, Ex.Sess., No. 7, §1; Acts 1975, No. 503, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
Source: view the official text
In this chapter (22 sections)
- 47:711 · Imposition of tax
- 47:712 · Definitions
- 47:713 · Exclusions and exemptions; casinghead gasoline sold for…
- 47:714 · Exclusions and exemptions; tractor fuel or distillate
- 47:714.1 · Repealed by Acts 1986, No. 1033, §1
- 47:715 · Exclusions and exemptions; certain sales to United States…
- 47:715.1 · Reimbursement of funds; school buses
- 47:716 · Exclusions and exemptions; certain sales to operators of…
- 47:716.1 · Exclusions and exemptions; aviation gasoline
- 47:717 · Exclusions and exemptions; gasoline or motor fuel exported…
- 47:718 · Gasoline or motor fuel imported in a vehicle's reservoir and…
- 47:719 · Allowance for losses in handling
- 47:720 · Destruction of motor fuel by accidental or providential cause;…
- 47:721 · Tax collectible from dealers
- 47:722 · Reports by dealers
- 47:723 · Payment of tax
- 47:723.1 · Metric conversion factor
- 47:724 · Presumption of use in Louisiana
- 47:725 · Dealers required to furnish bonds; waiver
- 47:726 · Gasoline and other motor fuels dispensing machines;…
- 47:726.1 · Gasoline and other motor fuels; advertised price; requirement
- 47:727 · Disposition of collections