{"data":{"id":"us-la/rs-47-818.61","jurisdiction":"us-la","citation":"RS 47:818.61","heading":"Metric conversion","body":"Motor fuels sold, used, consumed, or otherwise acquired or 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 United States gallon.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=321869","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:35Z","sha256":"973adabbe5ebea4ad55de345fbf424714ae8cf4430830259977a962886afbfef","source_id":"us-la","stale":false,"prev":"us-la/rs-47-818.60","next":"us-la/rs-47-818.62"},"notice":"GroundRules: Original legal text. Not legal advice."}