Louisiana Statutes

§ 47:805 — Bulk sales

Louisiana·Title 47 Revenue and Taxation
Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of special fuels to any user or dealer who is not licensed as such, when the supplier knows, or reasonably should know the purchaser is not a licensed user or dealer. When a user or dealer's license has been revoked and written notice of the revocation has been received by the supplier from the secretary, it shall be unlawful for the supplier to make bulk sales or deliveries to such user or dealer of special fuels on which the tax has not been paid unless delivery is into facilities which are not suitable for fueling motor vehicles. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 12, §2, EFF. MARCH 27, 1984.}}

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

Louisiana § 47:805 (Bulk sales) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984.

Nearby Sections

15
View on official source ↗