Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 35 - Petroleum Products: Provisions Common to Taxes on Gasoline or Motor Fuel and Lubricating Oils
Section I-3501 - Designated Routes

Universal Citation: LA Admin Code I-3501

Current through Register Vol. 50, No. 9, September 20, 2024

A. Anyone, other than common or contact carriers licensed by the Interstate Commerce Commission and who files monthly reports under provision of R.S. 47:783, who transports gasoline upon Louisiana highways into or from a state which has a lower tax rate than Louisiana, may do so only on designated routes authorized by the secretary.

1. The interstate transportation of gasoline on highways other than those designated by the secretary is strictly prohibited unless special authority to use alternate routes has been obtained from the secretary, who, at his discretion, may deny such requests.

2. The transportation of gasoline from any state into Louisiana on any highway is prohibited except:
a. when the carrier is bonded in Louisiana as a dealer or jobber of gasoline; or

b. when the payment of the tax has been assumed by the out-of-state supplier who is bonded as a dealer; or

c. when the gasoline being transported by common and contract carrier is consigned to or title is held by a dealer or jobber of gasoline.

B. Responsibilities of Bulk Carriers of Gasoline

1. Request to Transport Gasoline on Designated Routes
a. A written request to the secretary must be made 10 days prior to any interstate movements of gasoline. Any request for deviation from assigned designated route must be made five days prior to movement of gasoline. The request is to be sent to the Excise Tax Section (formerly called the Petroleum, Beverage and Tobacco Tax Section), Box 201, Baton Rouge, Louisiana 70821, and must include the following information:
i. name and address of the person or company who will be transporting the gasoline;

ii. points of origin of gasoline;

iii. points of destination of gasoline;

iv. number of trucks that will be transporting the gasoline from or into Louisiana;

v. routes normally used at present time.

b. Upon receipt of application, if in order, authorization cards will be issued by the secretary. This authorization is continuous until revoked, withdrawn, or surrendered.

2. Authorization Cards. Authorization cards will be issued for all vehicles transporting gasoline into or from Louisiana. A card must be kept at all times in each vehicle while transporting gasoline into or from Louisiana. This card cannot be transferrable from one transporter to another. If this authorization is revoked, withdrawn, or surrendered, these cards must be returned to the secretary.

3. Requirements for Transporting Bulk Gasoline on the Louisiana Highways by All Vehicles Other Than Common or Contract Carriers
a. To properly identify gasoline being transported on Louisiana highways, a person must have in his possession, a currently dated invoice, bill of lading, or manifest which must show the following information:
i. the sellers' and purchasers' name and address;

ii. the origin of the gasoline being transported;

iii. the destination or destinations of the gasoline;

iv. the designated routes to be followed when importing or exporting gasoline;

v. the quantity of gasoline.

b. Also those vehicles involved in the interstate transportation of gasoline from or to a state which has a lower tax rate than does Louisiana must have authorization cards from the secretary, designating the route or routes and must be in agreement with the route or routes shown on the invoice, bill of lading, or manifest.

4. Penalty for Failure to Comply
a. Any person transporting gasoline shall, at the request of the secretary of the Department of Revenue and Taxation or his authorized agents or any weights or standard police officers of the Department of Transportation and Development, produce and offer for investigation, one of the documents referred to in §3501. B.3 Failure to produce one of these documents at the time of inspection or if when produced it fails to disclose the information required, shall be prima facie evidence of a violation.

b. Any person found to be in violation of the statutory provisions and these regulations shall be fined $5,000 for the first offense, and $10,000 for each succeeding offense, or forfeiture and seizure of the vehicle and its cargo.

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:786.

Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.