La. Stat. tit. 47 § 6001

Current with changes from the 2024 3rd Extraordinary Session effective on or before 1/1/2025
Section 47:6001 - Antique airplanes and certain other aircraft
A. No personal property tax shall be imposed on any aircraft weighing less than six thousand pounds which is owned by a private individual and not used for commercial or profit-making purposes.
B. For purposes of this Section, the term "antique airplane" shall mean an airplane manufactured at least twenty-five years ago, maintained by a private collector, and not being used in commerce.

La. R.S. § 47:6001

Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1.
Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.
Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. 10/1/1982; Acts 1982, No. 834, §1.