Part I. General Severance Tax
- LA REV STAT Tit. 47, § 631. Imposition of tax
- LA REV STAT Tit. 47, § 632. Taxes payable by owners; lien and privilege created
- LA REV STAT Tit. 47, § 633. Rates of tax
- LA REV STAT Tit. 47, § 633.2. Transfer of funds to royalty road or royalty fund
- LA REV STAT Tit. 47, § 633.3. Establishment of timber conversion factor
- LA REV STAT Tit. 47, § 633.4. Tertiary recovery incentive
- LA REV STAT Tit. 47, § 633.5. Produced water injection incentive
- LA REV STAT Tit. 47, § 633.6. Calculation of market value for trees and timber
- LA REV STAT Tit. 47, § 634. Definitions
- LA REV STAT Tit. 47, § 635. Reports and payment of taxes by severers
- LA REV STAT Tit. 47, § 636. Severers required to withhold taxes from royalty payments
- LA REV STAT Tit. 47, § 637. Severers not required to withhold tax where it is withheld by purchasers
- LA REV STAT Tit. 47, § 638. Purchasers required to withhold taxes
- LA REV STAT Tit. 47, § 639. Withholding and payment of taxes where title of property is in dispute
- LA REV STAT Tit. 47, § 640. Reports by purchasers
- LA REV STAT Tit. 47, § 641. Delinquent tax
- LA REV STAT Tit. 47, § 642. Failure to file reports
- LA REV STAT Tit. 47, § 643. Tax in addition to property taxes; restriction on further taxes on oil or gas rights
- LA REV STAT Tit. 47, § 643.1. Restriction on taxation of timber
- LA REV STAT Tit. 47, § 645. Disposition of collections
- LA REV STAT Tit. 47, § 646. Apportionment of amounts allocated to parishes