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- Section 47:633.1 - [Repealed]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- Section 47:644 - [Repealed]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