Louisiana Revised Statutes 47:305.19 – Exclusions and exemptions; leased vessels used in the production of minerals
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Terms Used In Louisiana Revised Statutes 47:305.19
- use: include the donation of food items to a food bank as defined in Louisiana Revised Statutes 47:301
The taxes imposed by taxing authorities shall not apply to those vessels which are leased for use offshore beyond the territorial limits of this state for the production of oil, gas, sulphur, and other minerals or for the providing of services to those engaged in such production.
Added by Acts 1975, No. 818, §1. Amended by Acts 1976, No. 553, §1, eff. Jan. 1, 1977; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.