Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:I.4105 — Gross Receipts; Interstate Business

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.

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

Source: official text