Louisiana § RS 47:716.1 - Exclusions and exemptions; aviation gasoline

Full text of Louisiana Louisiana Civil Code § RS 47:716.1 — Exclusions and exemptions; aviation gasoline, with citation guidance and answers to common questions.

§ RS 47:716.1. Exclusions and exemptions; aviation gasoline

            Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any gasoline which is intended for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. Motor fuel intended for and primarily used for propelling motor vehicles is not aviation gasoline.

            Added by Acts 1980, No. 559, §1; Acts 2017, No. 145, §1, eff. July 1, 2017.

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

Frequently Asked Questions About Louisiana § RS 47:716.1

What does Louisiana Civil Code § RS 47:716.1 cover?

Section RS 47:716.1 ("Exclusions and exemptions; aviation gasoline") 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 47:716.1?

A common citation format is "Louisiana Civil Code § RS 47:716.1" (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 47:716.1 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.