Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax
Section I-4101 - Imposition of Tax
Universal Citation: LA Admin Code I-4101
Current through Register Vol. 50, No. 9, September 20, 2024
A. This tax shall apply to any corporation engaging in the business of transporting natural gas by pipeline for hire, sale or use. The tax is equal to 1 percent of the gross receipts from the operation of its franchises or charters in this state. Gross receipts are as defined in R.S. 47:1032, 1033 and 1034, and these regulations pertaining thereto.
AUTHORITY NOTE: Adopted in accordance with R.S. 47:1031.
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