Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:715
Exclusions and exemptions; certain sales to United States Government
Official textlegis.la.gov
The tax herein levied shall not apply to:
# (1)
Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;
# (2)
Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.
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- 47:714.1 · Repealed by Acts 1986, No. 1033, §1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