Louisiana § 47:648.2 Definitions

Louisiana Statutes

§ 47:648.2 — Definitions

Louisiana § 47:648.2

Title 47Revenue and Taxation

This text of Louisiana § 47:648.2 (Definitions) 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. § 47:648.2 (2026).

Text

§648.2. Definitions Unless the context otherwise requires, the words defined in this Section have the following meaning when found in this Part:

(1)A "certified new discovery oil and natural gas well" is one designated as such by the Department of Conservation and Energy after determining that:

(a)The well is a discovery well drilled as a wildcat well.

(b)The well was spudded after September 30, 1994.

(c)The well was completed between September 30, 1994 and September 30, 2000.

(d)The drilling operator has certified that Louisiana residents were employed to the maximum extent possible during exploration and production activities in connection with the well.

(2)A "Louisiana resident" is a person who has resided in this state continuously for thirty days immediately prior to the effecti

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§648.2. Definitions
Unless the context otherwise requires, the words defined in this Section have the
following meaning when found in this Part:
(1) A "certified new discovery oil and natural gas well" is one designated as such by
the Department of Conservation and Energy after determining that:
(a) The well is a discovery well drilled as a wildcat well.
(b) The well was spudded after September 30, 1994.
(c) The well was completed between September 30, 1994 and September 30, 2000.
(d) The drilling operator has certified that Louisiana residents were employed to the
maximum extent possible during exploration and production activities in connection with
the well.
(2) A "Louisiana resident" is a person who has resided in this state continuously for
thirty days immediately prior to the effective date of employment.

Legislative History

Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 1996, No. 16, §1, eff. June 27, 1996; Acts 1998, No. 7, §1, eff. June 22, 1998; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.