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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:643

131 words·~1 min read·/la/title-47/47-1359

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RS 47:643
§643. Tax in addition to property taxes; restriction on further taxes on oil or gas rights
The payment of the severance tax levied by this Part shall be in addition to, and shall not affect the liability of the parties so taxed for, the payment of all state, parochial, municipal, district and special taxes levied upon their real estate and other corporeal property, but no further or additional tax or license shall be levied or imposed upon oil or gas leases or rights; nor shall any additional value be added to the assessment of land by reason of the presence of oil or gas therein or their production therefrom. No severance tax or license shall be levied or imposed by any parish or other local subdivision of the state.
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