ENFORCEMENT PROCEDURES AND PENALTIES
Fuel Tax Violations
Vehicles Transporting Bulk Special Fuels
Vehicles 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.