Section I-3357 - Use by State Agencies, Parish and Municipal Governments, and Other Political Subdivisions (Louisiana Code of Regulations)

§ I-3357. Use by State Agencies, Parish and Municipal Governments, and Other Political Subdivisions

A. Clear, dyed or chemically marked fuel purchased by state agencies, parish and municipal governments and other political subdivisions intended for on-road use is subject to state fuel tax.

B. When dyed fuel is not available, clear fuel intended for off-road use may be purchased without state tax from a contracted supplier upon presentation of a certificate issued by the Louisiana Department of Revenue and Taxation authorizing said purchase.

(Promulgated by the Department of Revenue and Taxation, Excise Taxes Division, LR 22:461 (June 1996).)

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:803.

Disclaimer: Lawrina has made every attempt to ensure the information on this page is accurate, but we cannot guarantee that Section I-3357 Use by State Agencies, Parish and Municipal Governments, and Other Political Subdivisions is a replica of the current official text. Please use the external links to official resources for the latest version.

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