{"data":{"id":"us-la/rs-47-818.24","jurisdiction":"us-la","citation":"RS 47:818.24","heading":"Filings required","body":"A. The following shall file a return with the secretary as required by this Subpart:\n(1) A terminal operator shall file a monthly information return containing the information required in R.S. 47:818.30 and an annual report as required in R.S. 47:818.161.\n(2) A supplier and a permissive supplier shall file a return providing the information as required in R.S. 47:818.25 and shall remit the taxes due on all sales of gasoline or diesel fuel physically removed from the bulk transfer/terminal system intended for destination in this state, including any quantity used for their own consumption.\n(3) An importer shall file a return providing the information as required in R.S. 47:818.26 and shall remit the taxes due on all gasoline or diesel fuel imported into this state outside of the bulk transfer/terminal system.\n(4) A distributor shall file a return providing the information as required in R.S. 47:818.27 and shall remit taxes due on all gasoline or diesel fuel not previously taxed that is received and sold for nonexempt use.\n(5) An exporter shall file a return providing the information required in R.S. 47:818.28 on all gasoline or diesel fuel exported from this state.\n(6) A blender shall file a return providing the information as required in R.S. 47:818.29 and shall remit the applicable tax on the amount of blended product that exceeds the quantity of tax-paid fuel included in the blend.\n(7) A motor fuel transporter shall file a report providing the information required in R.S. 47:818.31.\n(8) An aviation fuel dealer shall file a quarterly return providing information as required in R.S. 47:818.32.\nB. Interstate motor fuel users shall file returns reporting mileage and usage during each calendar quarter by the twenty-fifth day of the month following the end of the calendar quarter in a manner prescribed by the secretary.\nC. The secretary may allow licensees who act in multiple capacities to file a combined return.\nD. Failure to file any informational report or return within thirty days of the due date of said report or return shall result in a penalty of one hundred dollars and may result in a revocation of the license.\nActs 2005, No. 252, §1, eff. July 1, 2006.\n1See R.S. 47:818.30(C)","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=321832","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:35Z","sha256":"6eb7def89b899cde9d4c521b54c806d08099a876895a8fe5b4b5c658c5832332","source_id":"us-la","stale":false,"prev":"us-la/rs-47-818.23","next":"us-la/rs-47-818.25"},"notice":"GroundRules: Original legal text. Not legal advice."}