Louisiana Statutes
§ 47:723.1 — Metric conversion factor
Louisiana § 47:723.1
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:723.1 (Metric conversion factor) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:723.1 (2026).
Text
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.
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Legislative History
Added by Acts 1980, No. 138, §1.
Nearby Sections
2
§ 47:723
Payment of tax§ 47:723.1
Metric conversion factorCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:723.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A723.1.