What is a diversion and how is a diversion reported?


A diversion is an accidental or deliberate transporting of motor fuel from the source to a destination other than the original destination state printed on the shipping document. Prior to any diversion or change to the shipping document, the Shipper, the Motor Fuel Transporter, or an agent of either must notify TRAC III of the diversion in order to receive a diversion number. Once the diversion number is obtained, the Shipper, the Motor Fuel Transporter, or agent of either, must manually write the change in the destination state and the diversion number on the shipping document. A copy of the amended shipping document must be given to the person to whom the gasoline or diesel fuel is delivered.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.