Louisiana § RS 47:818.120 - School bus operators
Full text of Louisiana Louisiana Civil Code § RS 47:818.120 — School bus operators, with citation guidance and answers to common questions.
§ RS 47:818.120. School bus operators
A. The owner of any school bus, including school-board owned buses, used to transport Louisiana students and propelled by an internal combustion engine or motor capable of using liquefied natural gas, liquefied petroleum gas, or compressed natural gas as fuel shall pay the tax levied on such fuel but shall be entitled to a credit equal to fifty percent of the taxes paid. The credit provided for in this Section shall be claimed on a return filed for the period in which a fuel purchase occurred.
B. The right to claim a credit pursuant to the provisions of this Section shall not be assignable.
C. Claims for refunds by school bus owners shall be submitted annually by the first day of August of each year on forms provided by the secretary and shall list the taxes paid during the academic school year ending no later than June thirtieth of the year for which the credit is being filed. The refund provided for in this Subsection shall be paid from the Parish Transportation Fund allocable to the parish from which the credit is claimed if the credit is from a public school district in this state and the fuel was delivered into the fuel supply tank of a school bus operated exclusively by the district.
D. The secretary may promulgate rules and regulations in accordance with the provisions of the Administrative Procedure Act specifying procedures and requirements to be fulfilled in order to file for and receive the credit.
Acts 2015, No. 147, §1, eff. July 1, 2015.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:818.120
What does Louisiana Civil Code § RS 47:818.120 cover?
Section RS 47:818.120 ("School bus operators") 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 47:818.120?
A common citation format is "Louisiana Civil Code § RS 47:818.120" (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 47:818.120 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.