{"data":{"id":"us-la/rs-47-305.19","jurisdiction":"us-la","citation":"RS 47:305.19","heading":"Exclusions and exemptions; leased vessels used in the production of minerals","body":"The taxes imposed by taxing authorities shall not apply to those vessels which are leased for use offshore beyond the territorial limits of this state for the production of oil, gas, sulphur, and other minerals or for the providing of services to those engaged in such production.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101884","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:22Z","sha256":"d635e8693867508926a608985ce2f0189227fa1f01512d91937d5f91d58f077e","source_id":"us-la","stale":false,"prev":"us-la/rs-47-305.18","next":"us-la/rs-47-305.20"},"notice":"GroundRules: Original legal text. Not legal advice."}