La. Admin. Code tit. 61 § I-4105

Current through Register Vol. 50, No. 8, August 20, 2024

Section I-4105 - Gross Receipts; Interstate Business

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.

La. Admin. Code tit. 61, § I-4105

Adopted by the Department of Revenue and Taxation, June 1973.

AUTHORITY NOTE: Adopted in accordance with R.S. 1033.