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2022 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§47:648.4. Limitation on exemption
Universal Citation:
LA Rev Stat § 47:648.4 (2022)
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RS 47:648.4 - Limitation on exemption
The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction.
Acts 1994, No. 2, §2, eff. June 1, 1994.
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