{"data":{"id":"us-la/rs-47-6001","jurisdiction":"us-la","citation":"RS 47:6001","heading":"Tax exemption; certain aircraft","body":"A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.\nB. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.","path":["TITLE 47. REVENUE AND TAXATION","SUBTITLE VII. MISCELLANEOUS EXEMPTIONS","CHAPTER 1. EXEMPTIONS FROM STATE AND LOCAL TAXES"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102356","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:44Z","sha256":"8d2a64c90d4a7163d1d09437ad8b5cab163e7475ca860875e7ffc0e7bb1c5766","source_id":"us-la","stale":false,"prev":"us-la/rs-47-5010","next":"us-la/rs-47-6002"},"notice":"GroundRules: Original legal text. Not legal advice."}