LAC 61:I.4107 – Gross Receipts; Transportation for Own Use | Midpage

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Louisiana Administrative Code

§ 4107

LAC 61:I.4107

Gross Receipts; Transportation for Own Use

Adopted in accordance with R.S. 47:1034.State of Louisiana

A. 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.

Authority Note

AUTHORITY NOTE: Adopted in accordance with R.S. 47:1034.

Historical Note

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