Louisiana § RS 47:724 - Presumption of use in Louisiana
Full text of Louisiana Louisiana Civil Code § RS 47:724 — Presumption of use in Louisiana, with citation guidance and answers to common questions.
§ RS 47:724. Presumption of use in Louisiana
A. Nothing contained in this Part shall be construed as levying a tax on gasoline or other motor fuels, as defined herein, except when sold, used, or consumed in the state of Louisiana for domestic consumption in the state of Louisiana. However, for the purpose of the enforcement of this Part and for the collection of the taxes levied hereunder, it is presumed that all gasoline or other motor fuel produced, refined, manufactured, blended, or compounded in this state, imported into this state, or held in this state, by any dealer, is to be sold, used, or consumed within this state for domestic consumption and will be subject to the tax herein levied. This presumption shall be prima facie only and subject to proof furnished to the secretary.
B. Where the dealer has failed to furnish a bond as hereinafter provided, the gasoline or other motor fuels produced, refined, manufactured, blended, compounded, or imported within this state by the dealer shall be deemed to have been sold, used, or consumed in the state of Louisiana for domestic consumption immediately upon the producing, refining, manufacturing, blending, compounding, or importing within this state, of such gasoline or motor fuel, and the tax thereon shall be immediately due and collectible, subject, however, to the provisions made in this Part for exporting gasoline or motor fuel beyond the borders of the state and for the crediting or refunding to the dealer of the tax previously paid on any gasoline or motor fuel which is later exported beyond the borders of this state.
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 47:724
What does Louisiana Civil Code § RS 47:724 cover?
Section RS 47:724 ("Presumption of use in Louisiana") 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 47:724?
A common citation format is "Louisiana Civil Code § RS 47:724" (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 47:724 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.