Louisiana § RS 47:715 - Exclusions and exemptions; certain sales to United States Government
Full text of Louisiana Louisiana Civil Code § RS 47:715 — Exclusions and exemptions; certain sales to United States Government, with citation guidance and answers to common questions.
§ RS 47:715. Exclusions and exemptions; certain sales to United States Government
The tax herein levied shall not apply to:
(1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;
(2) Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.
Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:715
What does Louisiana Civil Code § RS 47:715 cover?
Section RS 47:715 ("Exclusions and exemptions; certain sales to United States Government") 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 47:715?
A common citation format is "Louisiana Civil Code § RS 47:715" (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 47:715 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.