LOUISIANA 
Severance Tax!. 
Mandatory. Enacted 1922. Reenacted 1935. Amended 
1940, 1948, 1950, 1952, 1958, and 1961. 
Constitution, Art. X, Sec. 21 
Revised Statutes Title 47, Sec. 631-46. 
Persons subject to tax 
Owners of natural resources severed from the 
soil or water, including all forms of timber, 
Rate of tax 
Cypress) tinier cipro aay Jere 2 ener te alee 
Panentina ber yee oe nee ee aa Seer ne ee eat 
Ashzand’ hickory-timber) =) 222 ee 2 eee i 
ROCs PUI UTD CR eee ys 22 tee eet a ea ei 
Cowroak timber: 22. S255 Soros ne eee ee 
Whiteioakytimbers 56st eee oy eR 
Cottonwood, magnolia, poplar, sycamore and all 
other; hardwood timbers] Ses". v2 (22 Pie eee 
Tupelo, black, and sap gum timber________________- 
Bulpwoodcs: 2 tinh s/w wate sp veh onenya cue nenan airs 
Tax administration 
Reports. Persons severing natural resources 
must file monthly reports with the Department of 
Revenue stating location, kind and quantity of 
resources severed, names of owners at time of 
severance and other information. Provision is also 
1 Known as the ‘‘General Severance Tax.” 
2 Ruling by the State Attorney General, January 12, 1955 
held that the General Severance Tax (wh ich applies also to 
oil, gas, and other natural resources) was repealed as to timber 
other than virgin timber by enactment in 1954 of Act 759. 
The latter, known as the “1954 Forest Tax Law’’ is classified 
in this Digest as a mandatory yield tax. It is understood that 
in practice the General Severance Tax is no longer applied 
even to virgin timber. 
pulpwood, 
products. 
Exemption 
and turpentine and other forest 
All timber other than virgin timber’. 
$1.00 per 1,000 board feet log scale. 
50 cents per 1,000 board feet log scale. 
75 cents per 1,000 board feet log scale. 
$1.50 per 1,000 board feet log scale. 
50 cents per 1,000 board feet log scale. 
$1.00 per 1,000 board feet log scale. 
25 cents per 1,000 board feet log scale. 
25 cents per 1 000 board feet log scale. 
15 cents per standard cord of 4 feet 
by 8 feet. 
by 4 feet 
made for monthly reports by purchasers and 
dealers. 
Collection. Taxes are payable to the Collector 
of Revenue when rendering the monthly reports. 
Reporting taxpayers must collect, or withhold from 
the value of the products severed, the propor- 
tionate parts of the total tax due by the respective 
owners of the natural resources at time of 
severance. 
Use of revenue 
Tax collections are credited to the severance tax 
fund of the State and allocated to the Louisiana 
Forestry Commission for use in reforestation and 
scientific research. 
