Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:V.703 — Tables―Watercraft
A. Motorized Floating Equipment
1. Floating Equipment—Motor Vessels
2. Floating Equipment―Motor Vessels
B. Non-Motorized Floating Equipment
1. Floating Equipment―Barges (Non-Motorized) Cost Index
2. Floating Equipment―Barges (Non-Motorized)
Source: official text