§ 47:818.121 — Refund claims

Louisiana § 47:818.121

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.121. Refund claims
A. Each claim for a refund shall be filed on a form provided by the secretary, shall
be supported by the original invoice issued by the dealer, and shall contain all of the
following:
(1) The stamped or preprinted name and address of the dealer.
(2) The name of the purchaser or person who received the delivery of the fuel.
(3) The date of delivery of the fuel or the date the invoice was issued, if different
from the date the fuel was delivered.
(4) The number of gasoline or diesel gallon equivalents of compressed natural gas,
liquefied natural gas, or liquefied petroleum gas delivered.
(5) The rate and amount of tax, separately stated from the selling price.
(6) The type of vehicle or equipment into which the fuel is delivered.
B. The purchaser or person who received the delivery of compressed natural gas,
liquefied natural gas, or liquefied petroleum gas shall obtain the original invoice from the
dealer not later than the thirtieth day after the date the fuel was delivered. If the purchase or
delivery of fuel is made through an automated method in which the purchase or delivery is
automatically applied to the purchaser's or recipient's account, one invoice may be issued at
the time of billing that covers multiple purchases or deliveries made during a thirty-day
billing cycle.
C. The secretary may pay a refund to a person other than a school bus driver who
files a valid refund claim. After examining the refund claim and before issuing the refund
to the dealer, the secretary shall deduct from the amount of the refund the one-third of one
percent originally deducted by the dealer pursuant to R.S. 47:818.119.
D. A person who files a claim for a tax refund on compressed natural gas, liquefied
natural gas, or liquefied petroleum gas used for a purpose for which a tax refund is not
authorized or who files an invoice supporting a refund claim on which the date, figures, or
any material information has been falsified or altered shall forfeit his right to the entire
amount of the refund claim filed unless the claimant provides satisfactory proof to the
secretary that the incorrect refund claim filed was due to a clerical or mathematical
calculation error.

Legislative History

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