§808. Reports; deductions in computing tax; revocation of license; flat rate accounts

A.(1) Every supplier shall, on or before the twentieth day of each calendar month, file with the secretary, on forms prescribed by him, a report accounting for the special fuels handled during the preceding month, showing:

(a) Total quantity of each kind of special fuels purchased and received from sources within this state and total quantity received from sources outside of this state.

(b) Total quantities of special fuels sold or delivered to dealers and users upon which the tax levied hereunder was collected and total quantity sold and delivered without collecting the tax levied hereunder.

(c) Quantities of special fuels sold and delivered into the fuel supply tanks of motor vehicles.

(d) Quantities of special fuels delivered into fuel supply tanks of motor vehicles owned, leased, or operated by the supplier and quantities used by him for other purposes.

(e) Quantities of special fuels lost by fire or other accident.

(f) Quantities of special fuels lost by shrinkage or evaporation; and

(g) Quantities of special fuels on hand at the beginning and at the end of the month covered by the report.

(2) With the report the supplier shall remit the total amount of the tax due.

B. All interstate users who have furnished a surety bond required under R.S. 47:807 shall provide a quarterly report to the secretary of the Department of Revenue. The quarters shall end on March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year, and the report shall be mailed together with payment of the tax due by the twenty-fifth day of the month following the end of each quarter. Reporting forms shall be prescribed by the secretary of the Department of Revenue and shall show itemized quantities of special fuels purchased along with the fuels purchased and used in all other states and the miles traveled in each state, together with any other information requested by the secretary.

C. In computing the tax due, a supplier may make a deduction in the amount of three percent of the net taxable gallons after deducting approved refunds sold during the preceding calendar month as compensation for collecting and remitting the tax, and as an allowance for evaporation.

D. The license of a supplier, dealer, or user may be revoked by the secretary for violation of any of the provisions of this Part after a hearing as provided by R.S. 47:1544 through 1547. Should his license be revoked after such hearing, any supplier, dealer, or user may bring an action against the secretary in the district court of his domicile within fifteen days of the date of revocation to determine whether or not said supplier, dealer, or user has in fact violated any of the provisions of this Part. If the court determines that the provisions of the law have been violated by said supplier, dealer, or user, it shall maintain the secretary's action in revoking said license.

E. Special fuels, when sold, used, consumed, or otherwise acquired and measured in liters rather than gallons, shall be converted to gallons for tax reporting purposes by dividing the liters by the metric conversion factor of 3.7854, the accepted metric system equivalent of one U.S. gallon.

F. The provisions of this Section shall not apply to suppliers of or users who purchase in bulk liquefied petroleum gas or compressed natural gas as a motor fuel.

G. Repealed by Acts 1995, No. 603, §2, eff. Jan. 1, 1996.

Acts 1961, Ex.Sess., No. 3, §2. Amended by Acts 1979, No. 467, §1, eff. Jan. 1, 1980; Acts 1980, No. 138, §2; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §§1, 2, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}