La. Revenue and Taxation § 47:648.4
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction.
La. Revenue and Taxation § 47:648.4