Section I-4107 - Gross Receipts; Transportation for Own Use (Louisiana Code of Regulations)

§ I-4107. Gross Receipts; Transportation for Own Use

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.

(Adopted by the Department of Revenue and Taxation, June 1973.)

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

Disclaimer: Lawrina has made every attempt to ensure the information on this page is accurate, but we cannot guarantee that Section I-4107 Gross Receipts; Transportation for Own Use is a replica of the current official text. Please use the external links to official resources for the latest version.

We use Cookies to make Your experience on the Portal greater. To learn more about Cookies we use, please read Our Cookie Policy. Do you allow us to use Cookie?
Learn more Accept Cookies