La. R.S. 47:818.30 — Returns required of terminal operators

A. A terminal operator shall file with the secretary a monthly information return showing the amount of gasoline or diesel fuel received and removed from the terminal during the month. The return shall contain the following information and any other information required by the secretary:
(1) The beginning and ending inventory which pertains to the applicable reporting month.
(2) The number of net gallons received in inventory at the terminal during the month and each position holder for the gasoline or diesel fuel.
(3) The number of net gallons removed from inventory at the terminal during the month and, for each removal, the position holder for the gasoline or diesel fuel and the destination state of the product.
(4) The number of net gallons gained or lost at the terminal during the month.
B. The secretary may accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service in lieu of the required state terminal operator report.
C. The terminal operator shall also file with the secretary an annual report of unaccounted for losses and pay applicable taxes due pursuant to R.S. 47:818.16. The report shall be filed on a calendar basis and shall be due the last day of February following the end of the calendar year.