Chapter

Taxes on Natural Resources

La. R.S. 47:631— TAXES ON NATURAL RESOURCES
La. R.S. 47:632— Taxes payable by owners; lien and privilege created
La. R.S. 47:633— Severance tax; rates; administration
La. R.S. 47:633.1— Repealed by Acts 2002, No. 12, 1, eff. June 7, 2002.
La. R.S. 47:633.2— Transfer of funds to royalty road or royalty fund
La. R.S. 47:633.3— Establishment of timber conversion factor
La. R.S. 47:633.4— Tertiary recovery incentive
La. R.S. 47:633.5— Produced water injection incentive
La. R.S. 47:633.6— Calculation of market value for trees and timber
La. R.S. 47:634— Definitions
La. R.S. 47:635— Reports and payment of taxes by severers
La. R.S. 47:636— Severers required to withhold taxes from royalty payments
La. R.S. 47:637— Severers not required to withhold tax where it is withheld by purchasers
La. R.S. 47:638— Purchasers required to withhold taxes
La. R.S. 47:639— Withholding and payment of taxes where title of property is in dispute
La. R.S. 47:640— Reports by purchasers
La. R.S. 47:641— Delinquent tax
La. R.S. 47:642— Failure to file reports
La. R.S. 47:643— Tax in addition to property taxes; restriction on further taxes on oil or gas rights
La. R.S. 47:643.1— Restriction on taxation of timber
La. R.S. 47:644— Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
La. R.S. 47:645— Disposition of collections
La. R.S. 47:646— Apportionment of amounts allocated to parishes
La. R.S. 47:646.1— Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
La. R.S. 47:646.2— Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
La. R.S. 47:646.3— Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
La. R.S. 47:646.4— Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
La. R.S. 47:646.5— Repealed by Acts 1994, No. 2, 3, eff. June 1, 1994.
La. R.S. 47:647— Severance tax credit, priority
La. R.S. 47:648.1— Purpose
La. R.S. 47:648.2— Definitions
La. R.S. 47:648.3— Severance tax suspension on production from certified new discovery oil and natural gas wells
La. R.S. 47:648.4— Limitation on exemption
La. R.S. 47:648.5— REPEALED BY ACTS 1992, NO. 984, 18.
La. R.S. 47:648.11— Repealed by Acts 1998, No. 4, 1, eff. June 4, 1998.
La. R.S. 47:648.21— Severance tax; reclaimed oil; definition
La. R.S. 47:651— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:671— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:672— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:674— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:675— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:676— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:677— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:678— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:679— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:680— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:681— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:681.1— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:691— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:692— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:693— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:694— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:695— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:696— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.
La. R.S. 47:697— Repealed by Acts 1998, No. 27, 1, eff. June 24, 1998.