Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:V.1307 — Pipeline Transportation Tables

A. Current Costs for Other Pipelines (Onshore)
NOTE: Excludes river and canal crossings. For river and canal crossings, apply a factor of 2.0 to Cost Per Mile figures in table above.
B. Current Costs for Other Pipelines (Offshore)
C. Pipeline Transportation Allowance for Physical Deterioration (Depreciation)
* Reflects residual or floor rate.
NOTE: See §1305.G (page PL-3) for method of recognizing economic obsolescence

Last amended: HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 8:102 (February 1982), amended LR 10:941 (November 1984), LR 12:36 (January 1986), LR 16:1063 (December 1990), amended by the Department of Revenue, Tax Commission, LR 24:489 (March 1998), LR 25:316 (February 1999), LR 26:509 (March 2000), LR 27:426 (March 2001), LR 31:719 (March 2005), LR 32:432 (March 2006), LR 33:494 (March 2007), LR 34:684 (April 2008), LR 35:499 (March 2009), LR 36:778 (April 2010), a

Source: official text