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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§723.1. Metric conversion factor
Universal Citation: LA Rev Stat § 47:723.1 (2021)
RS 723.1 - Metric conversion factor
Gasoline or other motor fuels sold, used, consumed, or otherwise acquired and measured in liters rather than gallons shall be converted to gallons for tax reporting purposes by the dividing of liters by the factor of 3.7854, the accepted metric system equivalent of one U.S. gallon.
Added by Acts 1980, No. 138, §1.
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