Louisiana § RS 47:818.17 - Backup tax; liability
Full text of Louisiana Louisiana Civil Code § RS 47:818.17 — Backup tax; liability, with citation guidance and answers to common questions.
§ RS 47:818.17. Backup tax; liability
A. The tax levied pursuant to this Subpart is levied on the following:
(1) Dyed diesel fuel that is used to operate a highway vehicle for a taxable use allowed under 26 USC 4082 and the regulations adopted thereunder.
(2) Gasoline or diesel fuel that was allowed an exemption from the tax and was then used or consumed in a taxable manner.
(3) Aviation fuel that is used for fuel other than for fuel in an aircraft.
(4) Diesel fuel that is used to operate a highway vehicle after an application for a refund of taxes paid on the diesel fuel is made or allowed on the basis that the diesel fuel was used for an off-highway purpose.
(5) Kerosene and aviation fuel not previously taxed that is used for fuel in a highway vehicle.
B. The person that uses untaxed or refund gasoline or diesel fuel that is taxable under this Section is liable for the tax. If the seller of the gasoline or diesel fuel taxable under this Section knew or had reason to know that the fuel would be used for a purpose that is taxable under this Section, the user and the seller are jointly and severally liable for the tax.
C. The tax imposed by this Section shall be paid at the time and in the manner prescribed by the secretary and is in addition to any other penalty imposed pursuant to this Chapter.
Acts 2005, No. 252, §1, eff. July 1, 2006.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:818.17
What does Louisiana Civil Code § RS 47:818.17 cover?
Section RS 47:818.17 ("Backup tax; liability") 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 47:818.17?
A common citation format is "Louisiana Civil Code § RS 47:818.17" (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 47:818.17 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.