Natural Gas Franchise

Who Must File?

Every corporation, domestic or foreign, engaged in the business of transporting natural gas by pipeline in Louisiana must file a return.

Rate of Tax

One percent of the gross receipts from the operation of its franchise or charters in this state.

Date Tax Due

Returns and payments are due quarterly on the last day of the month following the quarterly period, and become delinquent after this date.

Updated November 07, 2024


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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