LAC 61:I.4105 – Gross Receipts; Interstate Business | Midpage

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Louisiana Administrative Code

§ 4105

LAC 61:I.4105

Gross Receipts; Interstate Business

Adopted in accordance with R.S. 1033.State of Louisiana

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

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

Historical Note

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