The Official Website of the Louisiana Department of Revenue
A Registered Agent is necessary to receive service of process on law suits. Many businesses have a Louisiana Registered Agent because the business is a Louisiana company or the business has registered with the Louisiana Secretary of State's Office. If a business does not have a Louisiana Registered Agent, the Secretary of State is designated as the agent for service of process on suits involving all foreign corporations not registered with the Secretary of State. The Secretary of State is designated as the agent for service of process on suits involving domestic corporations after a diligent effort but unsuccessful attempt has been made to serve the corporation.
Yes, the secretary may revoke the license of any person licensed upon written notice sent by certified mail to the licensee’s last know address appearing in the secretary’s files, for any of the following reasons:
Bond requirements vary depending on the registration. The amount required is either the amount shown below for the respective license or an amount equal to three months tax liability, whichever is greater. The minimum amounts are:
Suppliers and Permissive Suppliers are eligible to receive the 1.5% discount if they allow licensed Distributors and Importers a discount of 1%.
No. Returns must be fully paid and timely filed to receive the discount.
Licensed Distributors and Importers are eligible for the discount.
Yes, since the inspection fee is due at the same time as the tax.
Suppliers and Permissive Suppliers can only take the credit for the tax amount not received from their licensed Distributors or Importers.
Yes, they must notify the Department within 30 days from the date the tax was due from the licensed Distributor or Importer.
Yes, if a supplier does collect Louisiana tax and/or fees on gasoline or diesel fuel that is exported, the exporter can apply for a refund. However, the exporter must be licensed with this state to apply for a refund.
Yes, if you commit any of the following offenses you are guilty of a misdemeanor, and upon conviction, will be fined not less than $1,000 nor more than $5,000 or imprisoned not more than two years, or both:
Yes, if you commit any of the following offenses with the intent either to evade or circumvent the tax levied by R.S. 47:818.1 et seq. or to assist any other person in an effort to evade or circumvent the tax levied you are guilty of a felony, and upon conviction, will be fined not less than $5,000 nor more than an amount commensurate to the amount of tax combined with interest and penalties lost to the state due to those actions or imprisoned with or without hard labor for not less than two nor more than ten years, or both.
Biodiesel is treated like any other diesel fuel, regardless of formulation. If biodiesel is used in a vehicle licensed for highway use, the biodiesel should be clear and is subject to tax. If biodiesel is used in a vehicle not licensed for highway use, the biodiesel must be dyed and is subject to the inspection fee only.
No. If you were adding finished biodiesel to petroleum diesel, you would be blending. If you are producing biodiesel, you are considered in the same light as a producer of motor fuel, and would be subject to the same licensing requirements.
Yes. Ethanol is taxed in the same manner as gasoline.
Gasoline, diesel and special fuels are taxed at a rate of $.20 per gallon.
The Inspection Fee is $.00125 per gallon.
No, a supplier should never collect both state’s taxes and/or fees.
Yes, a tax free transaction can only occur in the pipeline if all parties involved in the transaction have a valid Louisiana Supplier or Permissive Supplier license. Otherwise, the tax is to be collected from the person ordering the sale or transfer in the bulk transfer/terminal system.
A diversion is an accidental or deliberate transporting of motor fuel from the source to a destination other than the original destination state printed on the shipping document. Prior to any diversion or change to the shipping document, the shipper, the motor fuel transporter, or an agent of either must notify TRAC III of the diversion in order to receive a diversion number. Once the diversion number is obtained, the shipper, the motor fuel transporter, or agent of either, must manually write the change in the destination state and the diversion number on the shipping document. A copy of the amended shipping document must be given to the person to whom the gasoline or diesel fuel is delivered.
The National Fuel Diversion Registry telephone-in diversion registration system will be replaced by the TRAC III web-based diversion registration system as of July 1, 2006. In order to register a diversion of fuel, go to http://www.trac3.net/, click on "Registration", enter requested company data (for the initial registration only), and follow the simple steps. There is no cost to register a diversion.
Yes, a penalty may be assessed in an amount equal to tax and fee on the product or $1,000 whichever is greater against the person who diverts the shipment or alters the shipping document.
Developed and Maintained by Louisiana Department of Revenue