RS 47:818.61 - Metric conversion 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. Acts 2005, No. 252, §1, eff. July 1, 2006.
Louisiana Legal Code