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Current as of January 01, 2023 | Updated by FindLaw Staff
For the purpose of enforcement of this Subpart and the collection of the taxes levied by this Chapter, unless otherwise stated, it shall be presumed that:
(1) All gasoline produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state is to be sold, used, or consumed within this state for domestic consumption and shall be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.
(2) All undyed diesel fuel sold, used, or consumed in the state of Louisiana is for the operation of motor vehicles, licensed or required to be licensed for highway use. The term “used” shall include:
(a) Keeping diesel fuel in storage and selling, using, or otherwise dispensing, for the operation of highway vehicles.
(b) Selling diesel fuel in this state to be used for operating highway vehicles.
(c) Operating a highway vehicle in this state with diesel fuel.
(d) Importing diesel fuel into this state.
Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 818.11. Presumption of use - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-818-11/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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