Louisiana Revised Statutes 12:460 – Conflicting laws not to apply
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Terms Used In Louisiana Revised Statutes 12:460
- Association: means an association organized under this Part. See Louisiana Revised Statutes 12:443
- Sea food products: include shrimp, clams, fish, crabs, lobsters, and all other sea foods, as well as all by-products of sea foods. See Louisiana Revised Statutes 12:443
A. Any provisions of law which are in conflict with this Part, shall be construed as not applying to associations.
B. Any exemptions referring to taxes or otherwise, applying to sea food products in the possession or under control of the individual catcher, gatherer or producer, shall apply similarly to such products delivered by its members, in the possession or under control of the association; provided that nothing herein contained shall in any way affect the severance taxes imposed by law upon sea food products.
Renumbered from R.S.1950, §12:370 by Acts 1968, No. 105, §3, eff. Jan. 1, 1969.