Browse Louisiana
Read the original sections, or search by topic.
- RS 47:606 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:607 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:608 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:609 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:610 · Repealed by Acts 1958, No. 437, §1
- RS 47:611 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:612 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:613 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:614 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:615 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:616 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:617 · Repealed by Acts 2016, 2nd Ex. Sess., No. 10, §2, eff. July 1, 2016.
- RS 47:618 · Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
- RS 47:631 · Imposition of tax
- RS 47:632 · Taxes payable by owners; lien and privilege created
- RS 47:633 · Severance tax; rates; administration
- RS 47:633.1 · Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002.
- RS 47:633.2 · Transfer of funds to royalty road or royalty fund
- RS 47:633.3 · Establishment of timber conversion factor
- RS 47:633.4 · Tertiary recovery incentive
- RS 47:633.5 · Produced water injection incentive
- RS 47:633.6 · Calculation of market value for trees and timber
- RS 47:634 · Definitions
- RS 47:635 · Reports and payment of taxes by severers
- RS 47:636 · Severers required to withhold taxes from royalty payments
- RS 47:637 · Severers not required to withhold tax where it is withheld by purchasers
- RS 47:638 · Purchasers required to withhold taxes
- RS 47:639 · Withholding and payment of taxes where title of property is in dispute
- RS 47:640 · Reports by purchasers
- RS 47:641 · Delinquent tax
- RS 47:642 · Failure to file reports
- RS 47:643 · Tax in addition to property taxes; restriction on further taxes on oil or gas rights
- RS 47:643.1 · Restriction on taxation of timber
- RS 47:644 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:645 · Disposition of collections
- RS 47:646 · Apportionment of amounts allocated to parishes
- RS 47:646.1 · Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- RS 47:646.2 · Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- RS 47:646.3 · Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- RS 47:646.4 · Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- RS 47:646.5 · Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
- RS 47:647 · Severance tax credit, priority
- RS 47:648.1 · Purpose
- RS 47:648.2 · Definitions
- RS 47:648.3 · Severance tax suspension on production from certified new discovery oil and natural gas wells
- RS 47:648.4 · Limitation on exemption
- RS 47:648.5 · REPEALED BY ACTS 1992, NO. 984, §18.
- RS 47:648.11 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:648.21 · Severance tax; reclaimed oil; definition
- RS 47:651 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:671 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:672 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:674 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:675 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:676 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:677 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:678 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:679 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:680 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:681 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:681.1 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:691 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:692 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:693 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:694 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:695 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:696 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:697 · Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
- RS 47:711 · Imposition of tax
- RS 47:712 · Definitions
- RS 47:713 · Exclusions and exemptions; casinghead gasoline sold for commercial blending
- RS 47:714 · Exclusions and exemptions; tractor fuel or distillate
- RS 47:714.1 · Repealed by Acts 1986, No. 1033, §1.
- RS 47:715 · Exclusions and exemptions; certain sales to United States Government
- RS 47:715.1 · Reimbursement of funds; school buses
- RS 47:716 · Exclusions and exemptions; certain sales to operators of interstate aircraft
- RS 47:716.1 · Exclusions and exemptions; aviation gasoline
- RS 47:717 · Exclusions and exemptions; gasoline or motor fuel exported from Louisiana
- RS 47:718 · Gasoline or motor fuel imported in a vehicle's reservoir and used within this state
- RS 47:719 · Allowance for losses in handling
- RS 47:720 · Destruction of motor fuel by accidental or providential cause; credit or refund for taxes paid thereon
- RS 47:721 · Tax collectible from dealers
- RS 47:722 · Reports by dealers
- RS 47:723 · Payment of tax
- RS 47:723.1 · Metric conversion factor
- RS 47:724 · Presumption of use in Louisiana
- RS 47:725 · Dealers required to furnish bonds; waiver
- RS 47:726 · Gasoline and other motor fuels dispensing machines; requirements
- RS 47:726.1 · Gasoline and other motor fuels; advertised price; requirement
- RS 47:727 · Disposition of collections
- RS 47:731 · Repealed by Acts 1973, Ex.Sess., No. 11, §1, eff. Jan. 1, 1974.
- RS 47:751 · Repealed by Acts 1960, No. 336, §1.
- RS 47:771 · Application of provisions
- RS 47:772 · Furnishing of bond made compulsory
- RS 47:773 · Amount, tenor and solvency of bond
- RS 47:774 · Additional or substituted bond; when required
- RS 47:775 · Effect of failure to furnish additional or substituted bond when required
- RS 47:776 · Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
- RS 47:777 · Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
- RS 47:778 · Records of dealers and transporters; examination by collector