La. Admin. Code tit. 73, § I-1107 - [Effective 7/1/2022, and remain in effect for the maximum period allowed under the Administrative Procedure Act] Fuel Tax Violations

A. Penalties will be due immediately upon receipt of the ticket.
B. Vehicles Using Gasoline
1. If the driver of a vehicle which operates on gasoline has a valid fuel invoice, but additional tax is due, no penalty will be assessed. However, the additional tax must be paid.
2. If the driver of a vehicle which operates on gasoline has no fuel invoice or has an improper fuel invoice, a $50 fine will be assessed plus the amount of fuel tax assessed.
C. Vehicles Using Special Fuels
1. If the driver of a vehicle which operates on special fuels has a valid special fuels invoice, but additional tax is due, no penalty will be assessed. However, the additional tax must be paid.
2. If the driver of a vehicle which operates on special fuels has no special fuels invoice or has an improper special fuels invoice, the penalty will be $50 plus the amount of fuel tax assessed (interstate user) $50 (intrastate user).
3. If a vehicle which operates on special fuels does not have either a working odometer, speedometer, or hub meter, the fine shall be $50.
4. If a vehicle which operates on special fuels does not have the true owner's name and address or adequate identification on both cab doors, the penalty will be $50.
5. Vehicles operating with special fuels which have nonworking odometers, speedometers, or hub meters or which do not have the true owner's name and address on both cab doors shall be issued a notice of violation.
D. Vehicles Transporting Bulk Gasoline
1. Vehicles transporting bulk gasoline into or out of Louisiana from or into any state which has a lower tax rate than Louisiana must have an approved route card issued by the Department of Revenue and Taxation.
2. The driver is required to have the card in his possession at all times.
3. The driver must also carry, at all times, one of the following: a bill of lading, a manifest, or a dated invoice indicating:
a.
i. both seller's and purchaser's name and address;
ii. origin of gasoline being transported;
iii. destination or destinations of gasoline being transported;
iv. quantities of each type of gasoline being transported.
b. Exceptions
i. Vehicles belonging to common and contract carriers who are licensed by the Interstate Commerce Commission who are required to file monthly reports under Louisiana law.
ii. Vehicles belonging to farmers who are registered for refunds who move gasoline within the state, in quantities of 500 gallons or less, from one location to another within the scope of their farming activities.
iii. Vehicles transporting gasoline not for resale and the quantity being transported does not exceed 150 gallons.
iv. Delivery trucks commonly known as bobtails or tank wagons with a total capacity of 2,500 gallons or less when such deliveries originate in Louisiana and have a Louisiana destination.
4. If any person transporting bulk gasoline is traveling on other than the approved route or not carrying the above information as required, the penalty will fine shall be:
a. $300 for the first offense;
b. $600 for the second offense;
c. $1,200-$2,000 for the third and succeeding offenses.

Notes

La. Admin. Code tit. 73, § I-1107
Promulgated by the Department of Transportation and Development, Office of Highways, LR 5:26 (February 1979), amended by the Office of Weights, Measures and Standards, LR 22:120 (February 1996), Amended LR 48
AUTHORITY NOTE: Promulgated in accordance with R.S. 32:2 et seq.

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