LAC 61:I.4101
LAC 61:I.4101. Imposition of Tax
Cite as La. Admin. Code tit. 61, pt. I, § 4101
A. 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.