La. Revenue and Taxation § 47:643.1

Current with changes from the 2024 Legislative Session

Section 47:643.1 - Restriction on taxation of timber

The severance tax shall be the only tax on standing timber, and no further tax shall be levied or imposed upon timber, or the right to cut and remove or use standing timber, regardless of the ownership of such timber or its classification as a separate immovable under the provisions of Civil Code Art. 464.

Acts 1998, No. 25, §1, eff. June 24, 1998.

Acts 1998, No. 25, §1, eff. 6/24/1998.