Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:645
Disposition of collections
A. All taxes levied in this Part shall be collected monthly by the secretary and shall be paid by him into the state treasury immediately upon receipt. When so paid, all of the severance taxes collected on natural resources, severed from soil or water, including salt content in brine, not otherwise allocated by the Constitution of Louisiana, shall be credited to the state treasury.
B.(1) Severance taxes shall be credited by the treasurer for allocation to the governing authority of the parish within which severance or production occurs as provided in Article VII, Section 4 of the Constitution of Louisiana as follows:
# (a)
One-third of the sulphur severance tax.
# (b)
One-third of the lignite severance tax.
# (c)
One-fifth of the severance tax on all natural resources other than sulphur, lignite, or timber.
# (d)
Three-fourths of the timber severance tax.
(2) The allocated amounts shall not exceed the limits set forth in Article VII, Section 4 of the Constitution of Louisiana. When these limits have been reached, there shall be no further allocation, and all additional collections for the year shall be credited in full to the state treasury except as provided in R.S. 30:88.1.
C. The portion of timber severance tax allocated to the governing authority of
Rapides Parish in accordance with the provisions enumerated in Subsection B of this Section shall be expended for road and bridge repair within that parish. All such appropriations and expenditures shall be prepared in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301-1316.
Acts 1952, No. 128, §1; Acts 1958, Ex.Sess., No. 2, §6; Acts 1973, Ex.Sess., No. 7, §1, eff. Jan. 1, 1974; Acts 1975, No. 317, §1, eff. July 1, 1975; Acts 1979, No. 577, §3; Acts 1979, No. 791, §3, eff. July 18, 1979; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1983,
No. 383, §1, eff. Sept. 1, 1983; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1987, No.
765, §2; Acts 1990, No. 617, §1, eff. July 19, 1990; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 2016, No. 583, §2, eff. June 17, 2016; Acts 2025, No. 373, §1.
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In this chapter (23 sections)
- 47:631 · Imposition of tax
- 47:632 · Taxes payable by owners; lien and privilege created
- 47:633 · Severance tax; rates; administration
- 47:633.1 · Repealed by Acts 2002, No. 12, §1, eff. June 7, 2002
- 47:633.2 · Transfer of funds to royalty road or royalty fund
- 47:633.3 · Establishment of timber conversion factor
- 47:633.4 · Tertiary recovery incentive
- 47:633.5 · Produced water injection incentive
- 47:633.6 · Calculation of market value for trees and timber
- 47:634 · Definitions
- 47:635 · Reports and payment of taxes by severers
- 47:636 · Severers required to withhold taxes from royalty payments
- 47:637 · Severers not required to withhold tax where it is withheld by…
- 47:638 · Purchasers required to withhold taxes
- 47:639 · Withholding and payment of taxes where title of property is in…
- 47:640 · Reports by purchasers
- 47:641 · Delinquent tax
- 47:642 · Failure to file reports
- 47:643 · Tax in addition to property taxes; restriction on further…
- 47:643.1 · Restriction on taxation of timber
- 47:644 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:645 · Disposition of collections
- 47:646 · Apportionment of amounts allocated to parishes