Louisiana § 47:722 Reports by dealers

Louisiana Statutes

§ 47:722 — Reports by dealers

Louisiana § 47:722

Title 47Revenue and Taxation

This text of Louisiana § 47:722 (Reports by dealers) 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. § 47:722 (2026).

Text

A.Within twenty days after the expiration of each monthly period, to be computed from the first day of each month to the last day of each month, each dealer shall file with the secretary a statement, on forms prescribed and furnished by him, of the business conducted by such person, firm, corporation, or association of persons during the last preceding monthly period, whether or not the tax has been paid. This statement shall show the number of gallons of gasoline or motor fuel that was sold to persons, firms, corporations, or associations of persons within the state and also the quantity used or consumed by the dealer importing or manufacturing same, together with such other information as the secretary may require.

B.The forms for the reports required by this Section and by R.S. 47:721

Free access — add to your briefcase to read the full text and ask questions with AI

A. Within twenty days after the expiration of each monthly period, to be computed from the first day of each month to the last day of each month, each dealer shall file with the secretary a statement, on forms prescribed and furnished by him, of the business conducted by such person, firm, corporation, or association of persons during the last preceding monthly period, whether or not the tax has been paid. This statement shall show the number of gallons of gasoline or motor fuel that was sold to persons, firms, corporations, or associations of persons within the state and also the quantity used or consumed by the dealer importing or manufacturing same, together with such other information as the secretary may require.
B. The forms for the reports required by this Section and by R.S. 47:721 each shall contain a written declaration that it is made under the penalties imposed for the filing of false reports and that the reports shall be subject to examination and verification by representatives of the secretary. A person who falsely files a statement required by this Section or by R.S. 47:721 shall be guilty of a misdemeanor and upon conviction shall be fined five hundred dollars or be imprisoned for one year, or both.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}

Legislative History

Amended by Acts 1954, No. 644, §1; Acts 1956, No. 81, §1; Acts 1958, No. 181, §1; Acts 1965, No. 143, §1; Acts 1976, No. 556, §1, eff. Jan. 1, 1977; Acts 1980, No. 318, §1. Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.