La. Revenue and Taxation § 47:818.61
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
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.
La. Revenue and Taxation § 47:818.61