La. Admin. Code tit. 61 § I-4107
Current through Register Vol. 50, No. 9, September 20, 2024
Section I-4107 - Gross Receipts; Transportation for Own UseA. Where there are no actual receipts upon which to base the tax, the base will be the cost of the natural gas delivered at the point of use as determined from the books of the owner.La. Admin. Code tit. 61, § I-4107
Adopted by the Department of Revenue and Taxation, June 1973.AUTHORITY NOTE: Adopted in accordance with R.S. 47:1034.