La. Admin. Code tit. 61 § I-4101
Current through Register Vol. 50, No. 8, August 20, 2024
Section I-4101 - Imposition of TaxA. 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.La. Admin. Code tit. 61, § I-4101
Adopted by the Department of Revenue and Taxation, June 1973.AUTHORITY NOTE: Adopted in accordance with R.S. 47:1031.