Part I
GENERAL SEVERANCE TAX
Sections
- § 47:631 Imposition of tax active
- § 47:632 Taxes payable by owners; lien and privilege created active
- § 47:633 Severance tax; rates; administration active
- § 47:633.1 repealed
- § 47:633.2 Transfer of funds to royalty road or royalty fund active
- § 47:633.3 Establishment of timber conversion factor active
- § 47:633.4 Tertiary recovery incentive active
- § 47:633.5 Produced water injection incentive active
- § 47:633.6 Calculation of market value for trees and timber active
- § 47:634 Definitions active
- § 47:635 Reports and payment of taxes by severers active
- § 47:636 Severers required to withhold taxes from royalty payments active
- § 47:637 Severers not required to withhold tax where it is withheld by purchasers active
- § 47:638 Purchasers required to withhold taxes active
- § 47:639 Withholding and payment of taxes where title of property is in dispute active
- § 47:640 Reports by purchasers active
- § 47:641 Delinquent tax active
- § 47:642 Failure to file reports active
- § 47:643 Tax in addition to property taxes; restriction on further taxes on oil or gas rights active
- § 47:643.1 Restriction on taxation of timber active
- § 47:644 repealed
- § 47:645 Disposition of collections active
- § 47:646 Apportionment of amounts allocated to parishes active