Louisiana § 47:715 Exclusions and exemptions; certain sales to United States Government

Louisiana Statutes

§ 47:715 — Exclusions and exemptions; certain sales to United States Government

Louisiana § 47:715

Title 47Revenue and Taxation

This text of Louisiana § 47:715 (Exclusions and exemptions; certain sales to United States Government) 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. § 47:715 (2026).

Text

The tax herein levied shall not apply to:

(1)Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;

(2)Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}

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The tax herein levied shall not apply to:
(1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;
(2) Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}