Usufruct
R.S. 47:6001

Tax exemption; certain aircraft ACTIVE

A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.

B. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.

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References

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History

  • enactment Acts 1980, No. 567, §1
  • amendment Acts 1982, No. 161, §1, eff. Oct. 1, 1982
  • amendment Acts 1982, No. 834, §1
  • amendment Acts 2024, No. 11, §2, eff. Dec. 4, 2024
  • amendment Acts 2025, No. 283, §1, eff. Jan. 1, 2026
  • amendment Acts 2025, No. 283, §2, eff. Jan. 1, 2026

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Cite R.S. 47:6001

Bluebook
La. Rev. Stat. Ann. § 47:6001 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-6001
BibTeX
@misc{larevstat-47-6001,
  title        = {La. Rev. Stat. Ann. § 47:6001},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-6001},
  note         = {Snapshot 2026-05-22}
}