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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:818.114

541 words·~2 min read·/la/title-47/47-2414

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RS 47:818.114
§818.114. Dealer's license; application procedure
A. A person may not sell or deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle and on which tax is imposed unless the person holds a compressed natural gas, liquefied natural gas, or liquefied petroleum gas special fuel dealer's license issued by the secretary.
B. In order to apply for a special fuel dealer's license, an applicant shall submit an application to the Department of Revenue on a form provided by the secretary and shall furnish a bond as required in R.S. 47:818.117 in an amount applicable to the license for which the applicant is applying. Applications shall include all of the following:
(1)The legal name of the applicant and name under which the applicant transacts or intends to transact business.
(2)The mailing and physical address of the applicant's principal office, residence, or place of business in this state, or other location of the applicant.
(3)The applicant's federal employer identification number or, if an individual, the social security number in the absence of the federal employer identification number.
(4)The applicant's Louisiana revenue account number, if already assigned.
(5)If the applicant is not an individual, the names and social security numbers of the principal officers of an applicant corporation or the members of an applicant partnership or limited liability company, the managers of the facility, and the office, street, and post office box addresses of each.
(6)Any other information required by the secretary.
C. Upon approval of the bond required in R.S. 47:818.117, the secretary shall issue the appropriate license or licenses to the applicant.
D. A special fuel dealer's license for compressed natural gas, liquefied natural gas, or liquefied petroleum gas is not transferable and shall remain in effect until surrendered, canceled, or revoked. The license shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the license holder. A copy of the license shall be kept at each place of business or other place of storage from which compressed natural gas, liquefied natural gas, or liquefied petroleum gas is sold, distributed, or used and in each motor vehicle used by the license holder to transport compressed natural gas, liquefied natural gas, or liquefied petroleum gas purchased by the license holder for resale, distribution, or use.
E. A compressed natural gas, liquefied natural gas, or liquefied petroleum gas special fuel dealer's license is permanent and shall be valid during the period the license holder has in force and effect the required bond or security and furnishes timely reports and supplements as required by the secretary, or until the license is surrendered by the license holder or canceled by the secretary. The secretary may cancel a license if the license holder has not reported a delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas during the previous nine months.
F. The secretary shall maintain a record of all persons to whom a license has been issued under this Subpart and all persons holding a current license issued under this Subpart by license category.
Acts 2015, No. 147, §1, eff. July 1, 2015.
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