Louisiana Statutes

§ 47:714 — Exclusions and exemptions; tractor fuel or distillate

Louisiana·Title 47 Revenue and Taxation
A.For the purpose of this Part, the product commonly known as tractor fuel or distillate and having the following distillation range and specifications, whether or not such product has a flash point below 110 degrees F., shall be excepted from the provisions of this Part. The distillation range and specifications for tractor fuel or distillate excepted from the provisions of this Part are: Distillation range--when the first drop has been recovered in the graduated receiver, the thermometer shall not read less than 170 degrees F. When 20 percent has been recovered in the receiver the thermometer shall not read less than 250 degrees F. When 50 percent has been recovered in the receiver the thermometer shall not read less than 330 degrees F. When 90 percent has been recovered in the receiver

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Legislative History

Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

Nearby Sections

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