§ 47:818.122 — Records required to be maintained; inspection by the secretary

Louisiana § 47:818.122

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.122. Records required to be maintained; inspection by the secretary
A. A dealer shall keep a record of all of the following:
(1) Compressed natural gas, liquefied natural gas, and liquefied petroleum gas
inventories at the first of each month.
(2) The amount of natural gas compressed by the dealer, the amount of natural gas
liquefied by the dealer, and the amount of petroleum gas liquefied by the dealer.
(3) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
purchased or received, showing the name of the seller and the date of each purchase or
receipt.
(4) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold and delivered into the fuel supply tank of a motor vehicle, including the date of each
sale.
(5) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold but not delivered into the fuel supply tank of a motor vehicle, including the date of each
sale.
(6) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
delivered into the fuel supply tank of a motor vehicle not in connection with a sale, including
the date of each delivery.
(7) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
delivered into the fuel supply tank of a motor vehicle or other equipment exempt from tax
or sold to the operator of a motor vehicle or owner of equipment exempt from the tax,
including the name of the operator of the vehicle or the owner of the equipment and the date
of the delivery or sale.
(8) All compressed natural gas, liquefied natural gas, and liquefied petroleum gas
lost by fire, theft, or accident.
B. The records required to be kept pursuant to the provisions of this Section shall be
kept until the fourth anniversary of the date they were created and shall be open to inspection
at all times by the secretary or his designee. In addition to the records specifically required
by this Section, a licensee or a person required to hold a license shall keep any other records
required by the secretary.

Legislative History

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