---
urn: urn:us-la:rs:47:6001
citation: "R.S. 47:6001"
status: active
breadcrumb: "Title 47 › Subtitle VII › Chapter 1"
acts_citations:
  - { year: 1980, number: 567, section: 1, effective_date: null, role: enactment }
  - { year: 1982, number: 161, section: 1, effective_date: 1982-10-01, role: amendment }
  - { year: 1982, number: 834, section: 1, effective_date: null, role: amendment }
  - { year: 2024, number: 11, section: 2, effective_date: 2024-12-04, role: amendment }
  - { year: 2025, number: 283, section: 1, effective_date: 2026-01-01, role: amendment }
  - { year: 2025, number: 283, section: 2, effective_date: 2026-01-01, role: amendment }
---

# Tax exemption; certain aircraft

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B. Repealed by Acts 2025, No. 283, §2, eff.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