R.S. 47:631

Imposition of tax ACTIVE

Taxes as authorized by Article VII, Section 4 of the Constitution of Louisiana are hereby levied upon all natural resources severed from the soil or water, including all forms of timber, including pulp woods, turpentine, and other forest products; minerals such as oil, gas, natural gasoline, distillate, condensate, casinghead gasoline, sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.

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References

None.

Cited by

History

  • enactment Acts 1997, No. 40, §1

Section navigation

Cite R.S. 47:631

Bluebook
La. Rev. Stat. Ann. § 47:631 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-631
BibTeX
@misc{larevstat-47-631,
  title        = {La. Rev. Stat. Ann. § 47:631},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-631},
  note         = {Snapshot 2026-05-22}
}