Louisiana § RS 47:818.60 - Marking requirements for gasoline or diesel fuel storage facilities; separate storage
Full text of Louisiana Louisiana Civil Code § RS 47:818.60 — Marking requirements for gasoline or diesel fuel storage facilities; separate storage, with citation guidance and answers to common questions.
§ RS 47:818.60. Marking requirements for gasoline or diesel fuel storage facilities; separate storage
A. All licensed distributors who are registered to have separate facilities for storing refund gasoline and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "REFUND GASOLINE" in letters not less than five inches high. Suppliers are required to collect the tax levied hereunder; however, dyed gasoline can only be sold to purchasers who have registered with the secretary to purchase dyed gasoline to be used for refundable purposes, and such sales to end users must be evidenced by a special invoice as required by the secretary.
B. Any gasoline which is intended to be stored in separate facilities as provided in Subsection A of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary.
C. All licensed distributors of diesel fuel who maintain their own storage tanks in this state are required to have a separate storage tank for taxable diesel fuel, which tanks are to be physically separate and apart from any other tanks or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place the words "TAX-PAID FUELS" in letters not less than five inches high.
D. All licensed distributors who are registered to have separate facilities for storing dyed diesel fuel not intended for highway vehicle use and which facilities are suitable to fuel motor vehicles using such fuels shall mark such storage facilities with the words "DYED FUEL - NOT FOR MOTOR VEHICLE USE" in letters not less than five inches high. If such tanks are not provided, then all diesel fuel delivered into storage tanks suitable for fueling motor vehicles becomes taxable.
E. Any diesel fuel which is intended to be stored in separate facilities as provided in Subsection D of this Section must be indelibly dyed and chemically marked in accordance with regulations issued by the secretary of the Treasury of the United States under 26 USC 4082.
Acts 2005, No. 252, §1, eff. July 1, 2006.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:818.60
What does Louisiana Civil Code § RS 47:818.60 cover?
Section RS 47:818.60 ("Marking requirements for gasoline or diesel fuel storage facilities; separate storage") 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 47:818.60?
A common citation format is "Louisiana Civil Code § RS 47:818.60" (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 47:818.60 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.