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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:648.4

58 words·~1 min read·/la/title-47/47-1375

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RS 47:648.4
§648.4. Limitation on exemption
The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction.
Acts 1994, No. 2, §2, eff. June 1, 1994.
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