Louisiana Statutes
§ 47:631
Louisiana § 47:631
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:631 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. § 47:631 (2026).
Text
§631. Imposition of tax
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.
Acts 1997, No. 40, §1.
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Related
Total Minatome Corp. v. Union Texas Products Corp.
766 So. 2d 685 (Louisiana Court of Appeal, 2000)
United Gas Pipe Line Co. v. Whitman
390 So. 2d 913 (Louisiana Court of Appeal, 1980)
Edwards v. Parker
332 So. 2d 175 (Supreme Court of Louisiana, 1976)
Palmer v. LOUISIANA FORESTRY COM'N
701 So. 2d 1300 (Supreme Court of Louisiana, 1997)
Avanti Exploration, LLC v. Robinson
268 So. 3d 1093 (Louisiana Court of Appeal, 2019)
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Bluebook (online)
Louisiana § 47:631, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A631.