§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.