CHAPTER 6.  TAXES ON NATURAL RESOURCES

PART I.  GENERAL SEVERANCE TAX

§631.  Imposition of tax

Taxes as authorized by Article VII, Section 4 of the Constitution of Louisiana are hereby levied upon all natural resources severed from the soil or water, including all forms of timber, including pulp woods, turpentine, and other forest products; minerals such as oil, gas, natural gasoline, distillate, condensate, casinghead gasoline, sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.

Acts 1997, No. 40, §1.