{"data":{"id":"us-la/rs-47-1951.3","jurisdiction":"us-la","citation":"RS 47:1951.3","heading":"Property stored in transit while moving in interstate commerce","body":"For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as severed from the mass of the property of this state from and after the time the same are placed upon the public property of a port authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or other public storage facility in which same are being loaded, unloaded, or accumulated while being so exported.\nAll such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101414","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:40Z","sha256":"3a9c230a7814b4b8c7e7f618a172b6f6ae6302c6a814cef325629910ced88959","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1951.2","next":"us-la/rs-47-1952"},"notice":"GroundRules: Original legal text. Not legal advice."}