{"data":{"id":"us-la/rs-47-631","jurisdiction":"us-la","citation":"RS 47:631","heading":"Imposition of tax","body":"Taxes as authorized by Article VII, Section 4 of the Constitution of Louisiana are hereby levied upon all natural resources severed from the soil or water, including all forms of timber, including pulp woods, turpentine, and other forest products; minerals such as oil, gas, natural gasoline, distillate, condensate, casinghead gasoline, sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.","path":["TITLE 47. REVENUE AND TAXATION","CHAPTER 6. TAXES ON NATURAL RESOURCES","PART I. GENERAL SEVERANCE TAX"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102397","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:33Z","sha256":"d1327592e0c889136992861a34ed66bea87567c8679cc0bf37733c72b57dc3c1","source_id":"us-la","stale":false,"prev":"us-la/rs-47-618","next":"us-la/rs-47-632"},"notice":"GroundRules: Original legal text. Not legal advice."}