Usufruct
R.S. 47:1031

Imposition of tax ACTIVE

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.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1994, No. 35, §1, eff. July 1, 1994
  • amendment Acts 1998, No. 3, §1, eff. June 4, 1998

Section navigation

Cite R.S. 47:1031

Bluebook
La. Rev. Stat. Ann. § 47:1031 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1031
BibTeX
@misc{larevstat-47-1031,
  title        = {La. Rev. Stat. Ann. § 47:1031},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1031},
  note         = {Snapshot 2026-05-22}
}