LAC 61:I.4105
LAC 61:I.4105. Gross Receipts; Interstate Business
Cite as La. Admin. Code tit. 61, pt. I, § 4105
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.