Louisiana § RS 47:818.28 - Returns required of exporters; refunds
Full text of Louisiana Louisiana Civil Code § RS 47:818.28 — Returns required of exporters; refunds, with citation guidance and answers to common questions.
§ RS 47:818.28. Returns required of exporters; refunds
A. A person who exports gasoline or diesel fuel from Louisiana shall file a monthly return with the secretary identifying the exports.
B. The monthly return of each exporter shall contain the following information and any other information required by the secretary sorted by product code, seller, point of origin, destination state, carrier, and date:
(1) The number of net gallons of gasoline or diesel fuel acquired from all sources sorted by product code, name of seller, and date.
(2) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state acquired during the reporting period.
(3) The number of net gallons of gasoline or diesel fuel exported during the reporting period.
(4) A certification that the destination state tax was collected by the seller prior to export.
(5) An official tax receipt from the receiving state certifying that the applicable tax has been paid on the gasoline or diesel fuel exported for which a refund claim is being submitted.
C. The return shall serve as a claim for a refund of any tax paid to this state on exported gasoline or diesel fuel.
Acts 2005, No. 252, §1, eff. July 1, 2006.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:818.28
What does Louisiana Civil Code § RS 47:818.28 cover?
Section RS 47:818.28 ("Returns required of exporters; refunds") 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 47:818.28?
A common citation format is "Louisiana Civil Code § RS 47:818.28" (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 47:818.28 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.