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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:648.3

90 words·~1 min read·/la/title-47/47-1374

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RS 47:648.3
§648.3. Severance tax suspension on production from certified new discovery oil and natural gas wells
All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. Payout of the well cost shall be determined by the Department of Conservation and Energy.
Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
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