Louisiana Statutes
§ 47:6001 — Tax exemption; certain aircraft
Louisiana·Title 47 Revenue and Taxation
§6001. Tax exemption; certain aircraft
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.
B.Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.
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Legislative History
Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1,
1982; Acts 1982, No. 834, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts
2025, No. 283, §§1, 2, eff. Jan. 1, 2026.
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