Policy Documents : Excise Tax

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Statement of Acquiescence and Non-Acquiescence

Statements of Acquiescence or Non-Acquiescence (SA/SNA) are a type of declaratory ruling issued to announce the department’s acceptance or rejection of specific unfavorable court or administrative decisions. A SA/SNA is binding on the department unless superseded by a later SA/SNA, declaratory ruling, rule, statute, or court case.

Number Title Date Issued
06-001 Dixie Tobacco & Candy Co. v. Cynthia Bridges, Secretary et al., Suit No. 503,614, Sec. 23 11/13/2006

Revenue Information Bulletins

Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.

Number Title Date Issued
12-029 Tax Relief to Individuals and Businesses Affected by Hurricane Isaac 09/12/2012
12-016 Act 327 Permits Direct Shipments of Alcoholic Beverages to Louisiana Consumers 03/16/2012
12-015 Repeal of Revenue Information Bulletin No. 12-011 03/16/2012
12-011 Act 327 Permits Direct Shipments of Alcoholic Beverages to Louisiana Consumers 01/04/2012
10-024 Temporary Suspension of PLR Service 10/01/2010
08-029 Filing Extensions for Businesses Following Hurricane Ike 09/17/2008
08-026 Filing Extensions for Businesses Following Hurricane Gustav 09/08/2008
07-034 Legislative Changes to the Inspection and Supervision Fee 12/10/2007
07-021 Discounts for Tobacco Wholesale Dealers 08/28/2007
06-035 Termination of Discount for Timely and Accurately Filing Report 11/13/2006
06-030 Requirements of Motor Fuel Exporters and Importers 08/15/2006
06-029 Sales of Gasoline or Diesel Fuel in the Bulk Transfer/Terminal System 07/28/2006
06-028 Reports by Motor Fuel Transporters 07/28/2006
06-021 Notification of Fuel Tax Law Change 03/30/2006
06-010 Department of Revenue Allows Texas Licensed Suppliers To Collect Louisiana Excise Tax on Gasoline and Diesel Fuel Imported Into Louisiana From a Texas Terminal 01/24/2006
05-028 Diesel Fuel Penalty Waiver Expires 10/24/2005
05-027 Special Instructions for Completing Third Quarter IFTA Returns for the State of Louisiana 10/19/2005
05-025 Department of Revenue Extends Diesel Fuel Penalty Waiver Due To Hurricanes 10/07/2005
05-024 Department of Revenue Allows Highway VehicleRemoval of Aviation Fuel Due To Hurricane Katrina 10/03/2005
05-023 Department of Revenue Extends Diesel Fuel Penalty Waiver Due To Hurricane Katrina 10/03/2005
05-013 Diesel Fuel Penalty Waiver Due to Hurricane Katrina 09/02/2005
05-008 Distribution of Available Cigarette Stamps 06/01/2005
04-019 Changes to the Petroleum Products Inspection Fee 07/08/2004
03-014 Motor Fuel Inspection Fee Increased 07/01/2003
02-017 Credit for Cigarette Tax Stamps. 10/30/2002
02-012 Pelican File System Deactivated. 07/31/2002
02-011 Cigarette Tax Increase and the Distribution of Available Cigarette Stamps 07/01/2002

Revenue Rulings

Revenue Rulings (RR) are a type of declaratory ruling written to apply principles of law and a statement of the department’s position to specific sets of facts. Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.

Number Title Date Issued
10-002 Concerning the Allowance of Administrative Discounts on Amended Supplier/ Permissive Supplier Fuel Tax Returns 07/09/2010