Limitation on exemption

La. Rev. Stat. § 47:648.4, under Revenue and Taxation.

La. Rev. Stat. § 47:648.4

§648.4. Limitation on exemption The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction. Acts 1994, No. 2, §2, eff. June 1, 1994.