The NIST guides to the SI list the liter as a non-SI unit of volume (as opposed to the m3) “that is accepted for use with the SI”, and give the abbreviation as a majuscule L.
Well NIST (from the land of pounds, feet at al.) is
not the definitive source on the SI. The definitive source on the SI is the BIPM, which says in the currently definitive 9th edition of the SI Brochure:
5.2 Symboles des unités
Les symboles des unités sont imprimés en caractères droits, quelle que soit la police employée dans le texte où ils figurent. En général les symboles des unités sont écrits en minuscules mais, si le nom de l’unité dérive d’un nom propre, la première lettre du symbole est en majuscule.
Le symbole du litre constitue une exception à cette règle. La CGPM à sa 16e réunion (1979, Résolution 6) a approuvé l’utilisation de la lettre L en majuscule ou l en minuscule comme symbole du litre afin d’éviter la confusion entre le chiffre 1 (un) et la lettre l.
So, both upper and lower case are acceptable notation for 'litre'. One might choose to read from the above a suggestion that someone in the 1979 meeting felt that the lower case form is the 'proper' notation and that upper case is only being grudgingly permitted for purposes of disambiguation.
Moreover the 12th CGPM of 1960 "
declares that the word “litre” may be employed as a special name for the cubic decimetre" and that it was
not to be taken to be the former definition of the litre which was the volume of 1 kg of pure water at STP. It was recommended at the 1961 CIPM meeting that
"The Comité International des Poids et Mesures recommends that the results of accurate measurements of volume be expressed in units of the International System and not in litres." - that recommendation still stands.
So one can see that it seems the humble
litre is a bit frowned on in certain circles of the BIPM.
The English text of the above for those who prefer:
5.2 Unit symbols
Unit symbols are printed in upright type regardless of the type used in the surrounding text. They are printed in lower-case letters unless they are derived from a proper name, in which case the first letter is a capital letter.
An exception, adopted by the 16th CGPM (1979, Resolution 6), is that either capital L or lower-case l is allowed for the litre, in order to avoid possible confusion between the numeral 1 (one) and the lower-case letter l (el).