Usufruct
R.S. 47:333

Use tax on limestone aggregate ACTIVE

A. Effective July 1, 1984, a use tax is hereby levied upon the first use, in a commercial enterprise in this state, of limestone aggregate for which no Louisiana sales tax is paid. Any person or entity who engages in such first use shall pay to the Department of Revenue such tax of twenty-five cents per ton of limestone aggregate so used. Such use tax is levied in lieu of any other use tax levied in connection with state sales taxes.

B. Such tax shall be paid in accordance with the administrative and enforcement powers conferred upon the Department of Revenue by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes insofar as the application of such provisions is practicable, or in accordance with applicable enforcement provisions of general laws, and in accordance with procedures required by the department.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1984, No. 13, §1, eff. March 27, 1984
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:333

Bluebook
La. Rev. Stat. Ann. § 47:333 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-333
BibTeX
@misc{larevstat-47-333,
  title        = {La. Rev. Stat. Ann. § 47:333},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-333},
  note         = {Snapshot 2026-05-22}
}