Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61: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.

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

Source: official text