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-4105 - Gross Receipts; Interstate Business
Universal Citation: LA Admin Code I-4105
Current through Register Vol. 50, No. 9, September 20, 2024
A. The mileage as classified and/or defined by the Federal Energy Regulatory Commission (formerly the Federal Power Commission) as transmission lines (and reported for the prior year) shall be used to determine the total and Louisiana mileage and to ascertain the average gross receipts per mile.
AUTHORITY NOTE: Adopted in accordance with R.S. 1033.
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
