RS 56:472     

§472.  Severance tax

Any person or firm licensed as a land based operator shall pay to the state a tax of three cents per barrel of clams processed or handled.  Any licensee shall pay to the state a tax of twenty cents per bushel for any bushels of shellstock shipped out of the state of Louisiana.  

Added by Acts 1979, No. 616, §1.  Acts 1984, No. 230, §1, eff. June 29, 1984; Acts 1986, No. 904, §3.  

{{NOTE:  SEE ACTS 1986, NO. 904, §5.}}