Louisiana § 47:305.19 Exclusions and exemptions; leased vessels used in the production of minerals

Louisiana Statutes

§ 47:305.19 — Exclusions and exemptions; leased vessels used in the production of minerals

Louisiana § 47:305.19

Title 47Revenue and Taxation

This text of Louisiana § 47:305.19 (Exclusions and exemptions; leased vessels used in the production of minerals) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:305.19 (2026).

Text

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.

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Legislative History

Added by Acts 1975, No. 818, §1. Amended by Acts 1976, No. 553, §1, eff. Jan. 1, 1977; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.