§818.112. Imposition of tax

            A.(1) A tax is imposed on the sale of compressed natural gas, liquefied natural gas, or liquefied petroleum gas delivered into the fuel supply tank of a motor vehicle in connection with a sale of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas. Any person or entity delivering compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle shall be considered a dealer for purposes of imposition of the tax levied on such fuels and shall be the party liable for the tax imposed in this Subpart. The dealer shall add the amount of the tax to the selling price of the fuel so that the tax is paid by the ultimate consumer or purchaser of the fuel. The amount of the tax shall become part of the sales price of the fuel, it shall be considered a debt of the purchaser to the dealer, and, if unpaid, it shall be recoverable at law in the same manner as the original sales price. The dealer shall provide an invoice or receipt to the purchaser that states the rate and amount of tax added to the selling price or that indicates that no tax was added to the selling price.

            (2) Notwithstanding the provisions of Paragraph (1) of this Subsection, no person or entity shall deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle in connection with a sale unless the person possesses a license as provided for in this Subpart.

            B. A tax is imposed on the delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas into the fuel supply tank of a motor vehicle by a special fuel fleet dealer or other dealer not in connection with a sale of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas. The special fuel fleet dealer or other dealer shall be liable for the tax imposed under this Subpart.

            Acts 2015, No. 147, §1, eff. July 1, 2015.