La. R.S. 47:818.22 — Deductions and discounts allowed

A. The supplier or permissive supplier that files a timely return and remits a timely
payment may deduct from the amount of tax shown payable on the return an administrative
discount in an amount equivalent to one-half percent of the tax due on gasoline and diesel
fuels. The allowance shall not be deductible unless the supplier or permissive supplier
allows a deduction of one-third of one percent to a purchaser with a valid distributor or
importer license. However, the allowance shall not be deductible by the supplier or
permissive supplier unless the return is filed and payment of the tax is made on or before the
twenty-second day of the month as required by this Subpart.
B. A licensed distributor or importer that pays the tax due a supplier or permissive
supplier by the date required in this Subpart shall be allowed to deduct from the amount due
a discount of one-third of one percent of the amount of tax payable. The supplier or
permissive supplier may not directly or indirectly deny this allowance to a licensed
distributor or importer that pays the tax due the supplier or permissive supplier by the date
specified.
C.(1) A supplier or permissive supplier may take a credit for any taxes that were not
remitted in a previous period to the supplier or permissive supplier by a licensed distributor
or licensed importer as required by R.S. 47:818.20. The supplier or permissive supplier is
eligible to take the credit if the secretary is notified of the default within thirty days after the
default occurs. If a license holder pays to a supplier or permissive supplier the tax owed, but
the payment occurs after the supplier or permissive supplier has taken a credit on its return,
the supplier or permissive supplier shall remit the payment to the secretary with the next
monthly return after receipt of the tax.
(2) In the event that the credit to the supplier originates out of a failure to pay a
destination state motor fuel tax on shipments removed for export under R.S. 47:818.14(C),
the presumption as set forth in R.S. 47:818.11 shall be raised that the fuel was removed for
use in this state and thus taxable. The secretary shall seek payment of the tax in a dual
capacity both to protect the interests of this state and as the base state from which the
shipment originated to assist the destination state in the reporting or collection of tax due
upon the receipt of the fuel into that state.
D. The secretary may take action against a person in relation to whom a supplier or
permissive supplier has taken a credit for collection of the tax owed and for penalty and
interest as provided by Chapter 18.