---
urn: urn:us-la:rs:22:2065
citation: "R.S. 22:2065"
status: active
breadcrumb: "Title 22 › Chapter 10 › Part I"
acts_citations:
  - { year: 1970, number: 81, section: 1, effective_date: null, role: enactment }
  - { year: 2024, number: 11, section: 1, effective_date: 2024-12-04, role: amendment }
---

# Tax exemption

The association shall be exempt from payment of all fees and all taxes levied by this state or any of its subdivisions except taxes levied on real or personal property, and sales and use taxes levied by any taxing authority.