Louisiana § RS 47:1951.3 - Property stored in transit while moving in interstate commerce
Full text of Louisiana Louisiana Civil Code § RS 47:1951.3 — Property stored in transit while moving in interstate commerce, with citation guidance and answers to common questions.
§ RS 47:1951.3. Property stored in transit while moving in interstate commerce
For the purpose of ad valorem taxation, raw materials, goods, commodities and other articles held in this state for the purpose of being exported from this state to a point outside the continental United States, shall be regarded as severed from the mass of the property of this state from and after the time the same are placed upon the public property of a port authority or docks of any common carrier, or in a warehouse, grain elevator, dock, wharf, or other public storage facility in which same are being loaded, unloaded, or accumulated while being so exported.
All such property whether entitled to exemption or not shall be reported to the proper taxing authority on the forms required by law.
Added by Acts 1960, No. 162, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2019, No. 432, §1, see note.
NOTE: This Section was amended by Acts 2019, No. 432, to become effective upon adoption of the proposed amendment of Art. VII, §21(O) of the La. Const. contained in Acts 2019, No. 448. Act No. 448 was rejected by the electors at the statewide election held on Oct. 12, 2019, and did not become law.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1951.3
What does Louisiana Civil Code § RS 47:1951.3 cover?
Section RS 47:1951.3 ("Property stored in transit while moving in interstate commerce") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:1951.3?
A common citation format is "Louisiana Civil Code § RS 47:1951.3" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:1951.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.