Louisiana § RS 47:716 - Exclusions and exemptions; certain sales to operators of interstate aircraft
Full text of Louisiana Louisiana Civil Code § RS 47:716 — Exclusions and exemptions; certain sales to operators of interstate aircraft, with citation guidance and answers to common questions.
§ RS 47:716. Exclusions and exemptions; certain sales to operators of interstate aircraft
A dealer who has furnished bond as required by this Part, may make sales of gasoline or motor fuel without payment of the tax levied by this Part to another dealer who has likewise so furnished bond and who operates aircraft in interstate or foreign commerce under a certificate or permit issued by the Civil Aeronautics Board of the United States or any successor or other federal governmental board or agency having similar authority; provided that such other dealer purchasing the gasoline or motor fuel shall be liable for the tax levied by this Part to the same extent and in the same manner as if he had been the original dealer of the gasoline or motor fuel; provided further, that monthly statements of such sales and purchases shall be made by such dealers on forms furnished by the secretary; these statements shall be filed at the same time as other monthly statements required by this Part.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:716
What does Louisiana Civil Code § RS 47:716 cover?
Section RS 47:716 ("Exclusions and exemptions; certain sales to operators of interstate aircraft") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:716?
A common citation format is "Louisiana Civil Code § RS 47:716" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:716 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.