Louisiana § RS 47:6001 - Tax exemption; certain aircraft

Full text of Louisiana Louisiana Civil Code § RS 47:6001 — Tax exemption; certain aircraft, with citation guidance and answers to common questions.

§ RS 47:6001. Tax exemption; certain aircraft

            A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.

            B. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.

            Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 283, §§1, 2, eff. Jan. 1, 2026.

Source: official Louisiana text · Last verified 2026-08-27

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Frequently Asked Questions About Louisiana § RS 47:6001

What does Louisiana Civil Code § RS 47:6001 cover?

Section RS 47:6001 ("Tax exemption; certain aircraft") 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 47:6001?

A common citation format is "Louisiana Civil Code § RS 47:6001" (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 47:6001 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.