§717. Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
A. Any gasoline or motor fuel, whether manufactured in this state or imported into this state from another state or foreign country, which is later exported from this state, shall not be liable to the tax levied in this Part. However, no deduction or refund of the amount of any tax paid on gasoline or motor fuel which has been exported beyond the borders of this state shall be allowed by the secretary unless the claim for such deduction or refund of the amount of the tax is supported by standard bills of lading issued by a common or contract carrier showing the exportation of the gasoline or motor fuel, and by proof of the genuineness of such bill of lading satisfactory in all respects to the secretary.
B. In the event the exportation is made other than by common or contract carrier, the claim for deduction or refund shall be supported by an official tax receipt from the state in which the gasoline or motor fuel was actually received, or by other proof of export in compliance with Subsection C of this Section.
C. A claim for deduction or refund on gasoline exported to another state, by the dealer, firm, or person claiming the deduction or refund shall be supported by authentic evidence of exportation satisfactory to the secretary, whose decision on the allowance of the claim shall be deemed prima facie correct. These requirements in support of the proof of exportation of gasoline or motor fuel shall apply to all persons, jobbers, or dealers who may make application for deduction or refund of the tax on gasoline or motor fuel claimed to have been exported beyond the borders of this state.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984; Acts 1986, No. 249, §1; Acts 1986, No. 441, §1.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.