Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1031
Imposition of tax
Official textlegis.la.gov
Every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline in this state, shall, in addition to all other taxes and licenses levied and assessed in this state, pay an additional annual franchise tax for exercising its franchises or charters or the continuance of its franchises or charters in this state, equal to one percent of the gross receipts from the operation of its franchises or charters in this state. This tax shall apply to any corporation engaging in the business of transporting natural gas by pipeline for hire, sale, or use.
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In this chapter (10 sections)
- 47:1031 · Imposition of tax
- 47:1032 · Definitions
- 47:1033 · Gross receipts; interstate business
- 47:1034 · Gross receipts; transportation for own use
- 47:1035 · Due dates and delinquent dates
- 47:1036 · Reports and payment of tax
- 47:1037 · Examination of records and revision of reports by collector…
- 47:1038 · Certain acts declared misdemeanors; penalties; venue
- 47:1039 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:1040 · Disposition of collections