---
urn: urn:us-la:rs:47:645
citation: "R.S. 47:645"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 6 › Part I"
acts_citations:
  - { year: 1952, number: 128, section: 1, effective_date: null, role: enactment }
  - { year: 1975, number: 317, section: 1, effective_date: 1975-07-01, role: amendment }
  - { year: 1979, number: 577, section: 3, effective_date: null, role: amendment }
  - { year: 1979, number: 791, section: 3, effective_date: 1979-07-18, role: amendment }
  - { year: 1983, number: 604, section: 1, effective_date: 1984-01-01, role: amendment }
  - { year: 1983, number: 383, section: 1, effective_date: 1983-09-01, role: amendment }
  - { year: 1984, number: 880, section: 1, effective_date: 1984-09-01, role: amendment }
  - { year: 1987, number: 765, section: 2, effective_date: null, role: amendment }
  - { year: 1990, number: 617, section: 1, effective_date: 1990-07-19, role: amendment }
  - { year: 1997, number: 1126, section: 1, effective_date: 1997-07-01, role: amendment }
  - { year: 2016, number: 583, section: 2, effective_date: 2016-06-17, role: amendment }
  - { year: 2025, number: 373, section: 1, effective_date: null, role: amendment }
---

# Disposition of collections

A. All taxes levied in this Part shall be collected monthly by the secretary and shall be paid by him into the state treasury immediately upon receipt. When so paid, all of the severance taxes collected on natural resources, severed from soil or water, including salt content in brine, not otherwise allocated by the Constitution of Louisiana, shall be credited to the state treasury.

B.(1) Severance taxes shall be credited by the treasurer for allocation to the governing authority of the parish within which severance or production occurs as provided in Article VII, Section 4 of the Constitution of Louisiana as follows:

(a) One-third of the sulphur severance tax.

(b) One-third of the lignite severance tax.

(c) One-fifth of the severance tax on all natural resources other than sulphur, lignite, or timber.

(d) Three-fourths of the timber severance tax.

(2) The allocated amounts shall not exceed the limits set forth in Article VII, Section 4 of the Constitution of Louisiana. When these limits have been reached, there shall be no further allocation, and all additional collections for the year shall be credited in full to the state treasury except as provided in R.S. 30:88.1.

C. The portion of timber severance tax allocated to the governing authority of Rapides Parish in accordance with the provisions enumerated in Subsection B of this Section shall be expended for road and bridge repair within that parish. All such appropriations and expenditures shall be prepared in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301-1316.