Louisiana § RS 47:818.33 - Returns required of interstate motor fuel users
Full text of Louisiana Louisiana Civil Code § RS 47:818.33 — Returns required of interstate motor fuel users, with citation guidance and answers to common questions.
§ RS 47:818.33. Returns required of interstate motor fuel users
A. An interstate motor fuel user who is a registered participant of IFTA shall file a report for each calendar quarter to his base state containing information with regard to the mileage and fuel usage in accordance with the terms of IFTA.
B. An interstate motor fuel user who is not a registered participant of IFTA shall file a quarterly return with the secretary. The return shall contain the following information and any other information required by the secretary:
(1) The miles traveled in all operations within and outside the state of Louisiana.
(2) The gallons of fuel purchased for propelling the motor vehicle.
(3) The gallons used in propelling the motor vehicle both inside and outside the state of Louisiana.
(4) When requesting a refund, original invoices of fuel purchased from Louisiana retail dealers.
C. Purchase information shall include:
(1) Each bulk purchase listed and supported by a copy of the purchase invoice.
(2) Purchases from retail dealers listed in total by station.
(3) Gallons of fuel removed from tax-paid storage which shall be added to the retail purchase to arrive at the number of gallons placed in fuel supply tanks in Louisiana.
(4) The quarterly beginning and ending inventories to determine the withdrawals from storage.
D. Refunds are permitted whenever a bonded interstate motor fuel user pays tax to another state on fuel purchased in and exported from Louisiana. The interstate motor fuel user must be bonded and file reports in all states in which he operates in accordance with the requirements of those states. The amount of the user's tax-paid fuel exported must exceed the amount of fuel imported in order to qualify for a refund.
Acts 2005, No. 252, §1, eff. July 1, 2006.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:818.33
What does Louisiana Civil Code § RS 47:818.33 cover?
Section RS 47:818.33 ("Returns required of interstate motor fuel users") 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 47:818.33?
A common citation format is "Louisiana Civil Code § RS 47:818.33" (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 47:818.33 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.