§645. Disposition of collections
A. All taxes levied in this Part shall be collected monthly by the secretary and, except
as otherwise provided herein and in R.S. 30:301 et seq. and in R.S. 49:213.7, shall be paid
by him into the state treasury immediately upon receipt. When so paid, all of the severance
taxes collected on natural resources, severed from soil or water, including salt content in
brine, not otherwise allocated by the Constitution of Louisiana, shall be credited to the state
B. One-third of the sulphur severance tax but not to exceed one hundred thousand
dollars, one-fifth of the severance tax on all natural resources other than sulphur or timber
but not to exceed five hundred thousand dollars, and three-fourths of the timber severance
tax shall be allocated to the governing authority of the parish within which severance or
production occurs and shall be credited to such parish by the treasurer for allocation to the
governing authority of the parish in which severance or production occurs as provided in
Article VII, Section 4 of the Constitution of 1974. When these limits have been reached,
there shall be no further allocation, and all additional collections for the year shall be credited
in full to the state treasury except as provided in R.S. 30:88.1.
C. The portion of timber severance tax allocated to the governing authority of
Rapides Parish in accordance with the provisions enumerated in Subsection B of this Section
shall be expended for road and bridge repair within that parish. All such appropriations and
expenditures shall be prepared in accordance with the Louisiana Local Government Budget
Act, R.S. 39:1301-1316.
Acts 1952, No. 128, §1; Acts 1958, Ex.Sess., No. 2, §6; Acts 1973, Ex.Sess., No. 7,
§1, eff. Jan. 1, 1974; Acts 1975, No. 317, §1, eff. July 1, 1975; Acts 1979, No. 577, §3; Acts
1979, No. 791, §3, eff. July 18, 1979; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1983,
No. 383, §1, eff. Sept. 1, 1983; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1987, No.
765, §2; Acts 1990, No. 617, §1, eff. July 19, 1990; Acts 1997, No. 1126, §1, eff. July 1,
1997; Acts 2016, No. 583, §2, eff. June 17, 2016.