---
urn: urn:us-la:rs:47:711
citation: "R.S. 47:711"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 7 › Part I"
acts_citations:
  - { year: 1975, number: 503, section: 1, effective_date: null, role: amendment }
  - { year: 1984, number: 11, section: 1, effective_date: 1984-07-01, role: amendment }
---

# Imposition of tax

There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption.