Suppliers and permissive suppliers must file monthly returns listing specified fuel movement details, and they may claim a credit only if stated conditions are met.
§818.25. Returns required of suppliers or permissive suppliers A. The monthly return of each supplier or permissive supplier shall list all of the following information and any other information required by the secretary: (1) The number of net gallons of gasoline or diesel fuel removed at a terminal rack in Louisiana during the month from the account of the supplier, sorted by product type, recipient of the product, terminal code, carrier, and date of removal. (2) The number of net gallons of tax-paid gasoline or diesel fuel received by the supplier or permissive supplier during the month, sorted by product type, seller, point of origin, carrier, and date of receipt. (3) The number of net gallons of gasoline or diesel fuel removed during the month for export, sorted by product type, recipient of the product, terminal code, destination state, carrier, and date of removal. (4) The number of net gallons of gasoline or diesel fuel removed during the month from a terminal located in another state for import into Louisiana, as indicated on the shipping document for the product, sorted by product type, recipient of the product, terminal code, carrier, and date of removal. (5) Bulk sales to non-registrants. B. A supplier or permissive supplier may take credit on the monthly report to be filed with the secretary if: (1) On a previous report, the supplier or permissive supplier paid the taxes imposed by this Subpart on gasoline or diesel fuel sold on account. (2) The person to whom the supplier or permissive supplier sold the gasoline or diesel fuel has not remitted the tax to the supplier or permissive supplier. (3) At the time of the transaction, the person to whom the supplier or permissive supplier sold the gasoline or diesel fuel held a license issued by the secretary. C. The return on which the credit is taken must state the license number of the person who failed to remit the tax and any other information required by the secretary. The amount of the credit that may be claimed under Subsection B of this Section may equal but may not exceed the amount of taxes paid on the gasoline or diesel fuel to which the unpaid taxes apply. Acts 2005, No. 252, §1, eff. July 1, 2006.