§ 47:818.111 — Taxes levied; rates; unit of measurement

Louisiana § 47:818.111

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.111. Taxes levied; rates; unit of measurement
A. There is hereby levied a tax of sixteen cents per gallon or gallon equivalent on all
special fuels including compressed natural gas as defined by R.S. 47:818.2(18), liquefied
natural gas as defined by R.S. 47:818.2(43), and liquefied petroleum gas as defined by R.S.
47:818.2(44) sold, used, or consumed in the state of Louisiana for the operation of motor
vehicles licensed or required to be licensed for highway use.
B. The taxes herein levied are in addition to and shall be subject to the tax levied in
R.S. 47:820.1 or any other tax which may be levied on special fuels by any other provision
of law.
C. The tax is to be computed, collected, reported, and paid as provided in this
Subpart.
D. Until June 30, 2015, the tax levied pursuant to the provisions of this Section shall
be assessed per gallon. Beginning January 1, 2016, the tax levied pursuant to the provisions
of this Section shall be converted from a tax levied per gallon on such fuel to a tax levied per
gallon equivalent determined by the special fuel's energy content as follows:
(1) Gasoline gallon equivalent for compressed natural gas. The gasoline gallon
equivalent for compressed natural gas shall be equal to 5.660 pounds of compressed natural
gas and shall be the unit of measurement for purposes of the tax levied pursuant to the
provisions of this Section if the natural gas dispenser lists the price in gasoline gallon
equivalents and the natural gas is supplied to the dispenser from a pipeline or other
nonliquefied source.
(2) Diesel gallon equivalent for liquefied natural gas. The diesel gallon equivalent
for liquefied natural gas shall be equal to 6.060 pounds of liquefied natural gas and shall be
the unit of measurement for purposes of the tax levied pursuant to the provisions of this
Section if the natural gas dispenser lists the price in diesel gallon equivalents and the natural
gas is supplied to the dispenser from a liquefied source.
(3) Gasoline gallon equivalent for liquefied petroleum gas. The gasoline gallon
equivalent for liquefied petroleum gas shall be an energy equivalent rate equal to seventy-three percent of the state tax per gallon on gasoline and diesel fuel which shall be the unit of
measurement for purposes of the tax levied pursuant to the provisions of this Section if the
petroleum gas dispenser lists the price in gasoline gallon equivalents and the petroleum gas
is supplied to the dispenser from a liquefied source.
E. Beginning January 1, 2016, the tax levied pursuant to the provisions of this
Section shall be levied and collected in the manner set forth in this Subpart and shall not be
levied or collected pursuant to a decal program or on an annual basis.
F. From July 1, 2015, through December 31, 2015, the Department of Revenue shall
continue to accept applications for payment of the tax and to issue decals to persons
operating a motor vehicle on the highways of this state that use or are capable of using
liquefied natural gas, liquefied petroleum gas, or compressed natural gas as motor fuel in
order for the taxes due on the fuel to be paid by the motor vehicle operator. However, the
amount of the tax for issuance of the decal shall be calculated at a rate of one-twelfth of the
total annual tax amount for each month the decal is valid.

Legislative History

Acts 2015, No. 147, §1, eff. July 1, 2015.