1. A. Penalties will be due immediately upon receipt of the ticket.

2. B. Vehicles operating with fuels on which fuel tax is due will be impounded until the tax and any penalty assessed have been paid.

   1. 1. Exception. Vehicles driven by interstate users of special fuels who are bonded with the Department of Revenue and Taxation.

3. C. Vehicles Using Gasoline

   1. 1. If the driver of a vehicle which operates on gasoline has a valid fuel invoice, but additional tax is due, no penalty will be assessed. However, the additional tax must be paid.
   2. 2. If the driver of a vehicle which operates on gasoline has no fuel invoice or has an improper fuel invoice, the penalty will be $50 plus the amount of fuel tax assessed.

4. D. Vehicles Using Special Fuels

   1. 1. If the driver of a vehicle which operates on special fuels has a valid special fuels invoice, but additional tax is due, no penalty will be assessed. However, the additional tax must be paid.
   2. 2. If the driver of a vehicle which operates on special fuels has no special fuels invoice or has an improper special fuels invoice, the penalty will be $50 plus the amount of fuel tax assessed (interstate user) $50 (intrastate user).
   3. 3. If a vehicle which operates on special fuels does not have either a working odometer, speedometer, or hub meter, the penalty will be $50.
   4. 4. If a vehicle which operates on special fuels does not have the true owner's name and address or adequate identification on both cab doors, the penalty will be $50.
   5. 5. Vehicles operating with special fuels which have nonworking odometers, speedometers, or hub meters or which do not have the true owner's name and address on both cab doors will be impounded until the penalty is paid.

5. E. Vehicles Transporting Bulk Gasoline

   1. 1. Vehicles transporting bulk gasoline into or out of Louisiana from or into any state which has a lower tax rate than Louisiana must have an approved route card issued by the Department of Revenue and Taxation.
   2. 2. The driver is required to have the card in his possession at all times.

   3. 3. The driver must also carry, at all times, one of the following: a bill of lading, a manifest, or a dated invoice indicating:

      1. a.

         1. i. both seller's and purchaser's name and address;
         2. ii. origin of gasoline being transported;
         3. iii. destination or destinations of gasoline being transported;
         4. iv. quantities of each type of gasoline being transported.

      2. b. Exceptions

         1. i. Vehicles belonging to common and contract carriers who are licensed by the Interstate Commerce Commission who are required to file monthly reports under Louisiana law.
         2. ii. Vehicles belonging to farmers who are registered for refunds who move gasoline within the state, in quantities of 500 gallons or less, from one location to another within the scope of their farming activities.
         3. iii. Vehicles transporting gasoline not for resale and the quantity being transported does not exceed
            150 gallons.
         4. iv. Delivery trucks commonly known as bobtails or tank wagons with a total capacity of 2,500 gallons or less when such deliveries originate in Louisiana and have a Louisiana destination.

   4. 4. If any person transporting bulk gasoline is traveling on other than the approved route or not carrying the above information as required, the penalty will be:

      1. a. $300 for the first offense;
      2. b. $600 for the second offense;
      3. c. $1,200-$2,000 for the third and succeeding offenses.
   5. 5. The vehicle is to be impounded until the penalty is paid or a bond of $2,000 is posted, which bond shall remain in effect until determination of the appropriate penalty is made. If at the end of 120 days the penalty prescribed above has not been paid, the vehicle and gasoline may be sold under the provisions of R.S. 47:782.

6. F. Vehicles Transporting Bulk Special Fuels

   1. 1. Vehicles transporting bulk special fuels into Louisiana will be impounded until disposition of the vehicle has been determined by the Department of Revenue and Taxation.

      1. a. Exceptions

         1. i. Vehicles belonging to dealers or suppliers bonded with the Department of Revenue and Taxation will not be impounded.
         2. ii. Vehicles belonging to common and contract carriers who are licensed by the Louisiana Public Service Commission will not be impounded.
         3. iii. Vehicles transporting tax-free special fuels will not be impounded only until the destination and the use of the fuel have been confirmed with the Department of Revenue and Taxation.
   2. 2. If a vehicle which is transporting bulk special fuels has a connection between the cargo tank and the carburetor of the motor vehicle or between the cargo tank and the fuel supply tank which feeds the carburetor of the motor vehicle, and the penalty will be $50 and load impounded until the penalty is paid.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 32:2 et seq.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Transportation and Development, Office of Highways, LR 5:26 (February 1979), amended by the Office of Weights, Measures and Standards, LR 22:120 (February 1996).