La. Rev. Stat. § 3:4343
Disposition of tax; valuation of severed forest products
Louisiana · Louisiana Revised Statutes Title 3 — Agriculture and Forestry · Status: effective
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- Citation
- La. Rev. Stat. § 3:4343, Disposition of tax; valuation of severed forest products, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2632314
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Full text
The tax levied and collected under the provisions of this Part shall be dedicated and administered in accordance with the provisions of Article X, Section 21(2) of the Constitution as amended. No contract shall provide the mode of arriving at the future value of timber, which shall be left to be prescribed by law. Until otherwise prescribed by law the commission shall fix the value of severed forest products and timber upon which the tax herein provided is levied, which shall be at the market price at the time and place where severed and which shall be approved by the governing authority of the parish and the Louisiana tax commission.