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

Louisiana Statutes

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

Louisiana § 47:714

Title 47Revenue and Taxation

This text of Louisiana § 47:714 (Exclusions and exemptions; tractor fuel or distillate) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:714 (2026).

Text

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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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 the thermometer shall not read less than 430 degrees F.
The end point shall be not less than 500 degrees F. nor more than 540 degrees F.
Maximum baume gravity 50 degrees.
B. Tractor fuel or distillate base stock shall have a plus 10 minimum saybolt color, to which shall be added two grams per one hundred gallons of base stock of green dye, such as petrol green 3-W and petrol green d, as manufactured by Patent Chemicals, Inc., or oil-fast green GLB, as made by American Aniline Products Company, or their equivalents.
C. Manufacturers, importers, or first handlers of tractor fuel or distillate shall report monthly to the secretary on forms to be furnished by the secretary, the quantities of tractor fuel or distillate sold to each jobber, distributor, wholesaler, or retailer, and shall obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, wholesalers, or retailers, who purchase tractor fuel or distillate from manufacturers, importers, or first handlers of such tractor fuel or distillate for resale shall likewise obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, or wholesalers who sell to other jobbers, distributors, wholesalers, or retailers shall report such sales monthly to the secretary, as required of manufacturers, importers or first handlers. All monthly reports required hereunder shall be filed with the secretary not later than the twentieth day of the month following the month in which such sales are made.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}