§818.114. Dealer's license; application procedure
A. A person may not sell or deliver compressed natural gas, liquefied natural gas, or
liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle and on
which tax is imposed unless the person holds a compressed natural gas, liquefied natural gas,
or liquefied petroleum gas special fuel dealer's license issued by the secretary.
B. In order to apply for a special fuel dealer's license, an applicant shall submit an
application to the Department of Revenue on a form provided by the secretary and shall
furnish a bond as required in R.S. 47:818.117 in an amount applicable to the license for
which the applicant is applying. Applications shall include all of the following:
(1) The legal name of the applicant and name under which the applicant transacts or
intends to transact business.
(2) The mailing and physical address of the applicant's principal office, residence,
or place of business in this state, or other location of the applicant.
(3) The applicant's federal employer identification number or, if an individual, the
social security number in the absence of the federal employer identification number.
(4) The applicant's Louisiana revenue account number, if already assigned.
(5) If the applicant is not an individual, the names and social security numbers of the
principal officers of an applicant corporation or the members of an applicant partnership or
limited liability company, the managers of the facility, and the office, street, and post office
box addresses of each.
(6) Any other information required by the secretary.
C. Upon approval of the bond required in R.S. 47:818.117, the secretary shall issue
the appropriate license or licenses to the applicant.
D. A special fuel dealer's license for compressed natural gas, liquefied natural gas,
or liquefied petroleum gas is not transferable and shall remain in effect until surrendered,
canceled, or revoked. The license shall be posted in a conspicuous place or kept available
for inspection at the principal place of business of the license holder. A copy of the license
shall be kept at each place of business or other place of storage from which compressed
natural gas, liquefied natural gas, or liquefied petroleum gas is sold, distributed, or used and
in each motor vehicle used by the license holder to transport compressed natural gas,
liquefied natural gas, or liquefied petroleum gas purchased by the license holder for resale,
distribution, or use.
E. A compressed natural gas, liquefied natural gas, or liquefied petroleum gas special
fuel dealer's license is permanent and shall be valid during the period the license holder has
in force and effect the required bond or security and furnishes timely reports and supplements
as required by the secretary, or until the license is surrendered by the license holder or
canceled by the secretary. The secretary may cancel a license if the license holder has not
reported a delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum
gas during the previous nine months.
F. The secretary shall maintain a record of all persons to whom a license has been
issued under this Subpart and all persons holding a current license issued under this Subpart
by license category.
Acts 2015, No. 147, §1, eff. July 1, 2015.