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

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

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.


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