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      RS 56:256     

  

§256.  Severance tax

There is levied a severance tax on all skins or hides taken from any furbearing animals or alligators, within the state, payable to the state through the department by the fur trapper, alligator hunter, or alligator farmer shipping or taking his own catch out of state, or by the dealer, shipping skins or hides out of state or tanning fur pelts or alligator skins in the state, as follows: on beaver, bobcat, coyote, fox, muskrat, opossum, raccoon, ringtailed cat, skunk, or spotted skunk, one cent on each skin; mink, ten cents on each skin; nutria (Coypu), two cents on each skin; otter, twenty-five cents on each skin; alligator, twenty-five cents on each skin.  Violation of this Section is a class two violation.  

Acts 1970, No. 550, §1.  Amended by Acts 1977, No. 344, §4; Acts 1981, No. 736, §1; Acts 1981, No. 837, §3; Acts 1981, No. 838, §1; Acts 1982, No. 730, §2; Acts 1992, No. 499, §1, eff. June 22, 1992.  



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