ENFORCEMENT PROCEDURES AND PENALTIES
Fuel Tax Violations
Vehicles Transporting Bulk Gasoline
Vehicles transporting bulk gasoline in or out of Louisiana from or into any state which has a lower tax rate than Louisiana must have an approved route card issued by the Department of Revenue.
The driver is required to have the card in his possession at all times.
The driver must also carry, at all times, one of the following: a bill of lading, a manifest, or a dated invoice indicating:
1. Both seller’s and purchaser’s name and address
2. Origin of gasoline being transported
3. Destination or destinations of gasoline being transported
4. Quantities of each type of gasoline being transported
· Exception: Vehicles belonging to common and contract carriers who are licensed by the Interstate Commerce Commission who are required to file monthly reports under Louisiana law.
· Exception: Vehicles belonging to farmers who are registered for refunds who move gasoline within the state, in quantities of five hundred (500) gallons or less, from one location to another within the scope of their farming activities.
· Exception: Vehicles transporting gasoline not for resale and the quantity being transported does not exceed one hundred fifty (150) gallons.
· Exception: Delivery trucks commonly known as bobtails or tank wagons with a total capacity of 2,500 gallons or less when such deliveries originate in Louisiana and have a Louisiana destination.
If any person transporting bulk gasoline is traveling on other than the approved route or not carrying the above information as required, the penalty will be:
$300.00 for the first offense
$600.00 for the second offense
$1,200.00 - $2,000.00 for the third and succeeding offenses
The vehicle is to be impounded until the penalty is assessed or a bond of two thousand (2,000) dollars is posted, which bond shall remain in effect until determination of the appropriate penalty is made. If at the end of one hundred twenty (120) days the penalty prescribed above has not been paid, the vehicle and gasoline may be sold under the provisions of Louisiana R.S. 47:782.
VEHICLES TRANSPORTING BULK SPECIAL FUELSVehicles transporting bulk special fuels into Louisiana will be impounded until disposition of the vehicles has been determined b the Department of Revenue.
· Exception: Vehicles belonging to dealers or suppliers bonded with the Department of Revenue and Taxation will not be impounded.
· Exception: Vehicles belonging to common and contract carriers who are licensed by the Louisiana Public Service Commission will not be impounded.
· Exception: Vehicles transporting tax-free special fuels will not be impounded only until the destination and the use of the fuel have been confirmed with the Department of Revenue and Taxation.
If a vehicle which is transporting bulk special fuels has a connection between the cargo tank and the carburetor of the motor vehicle or between the cargo tank and the fuel supply tank which feeds the carburetor of the motor vehicle, the penalty will be:
$50.00 and load impounded until the penalty is assessed.