---
urn: urn:us-la:rs:47:631
citation: "R.S. 47:631"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 6 › Part I"
acts_citations:
  - { year: 1997, number: 40, section: 1, effective_date: null, role: enactment }
---

# Imposition of tax

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.