Usufruct
R.S. 47:715

Exclusions and exemptions; certain sales to United States Government ACTIVE

The tax herein levied shall not apply to:

(1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;

(2) Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 1984, No. 11, §1, eff. July 1, 1984

Section navigation

Cite R.S. 47:715

Bluebook
La. Rev. Stat. Ann. § 47:715 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-715
BibTeX
@misc{larevstat-47-715,
  title        = {La. Rev. Stat. Ann. § 47:715},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-715},
  note         = {Snapshot 2026-05-22}
}