Louisiana Administrative Code
Title 7 - AGRICULTURE AND ANIMALS
Part XXXIX - Forestry
Chapter 1 - Timber Stumpage
Section XXXIX-109 - Product Categories
Universal Citation: LA Admin Code XXXIX-109
Current through Register Vol. 50, No. 9, September 20, 2024
A. The following categories and subgroups are to be used in determining the timber stumpage values based on current average stumpage market values to be used for severance tax computation:
1. Pine Trees and
Timber;
2. Hardwood Trees and
Timber;
3. Pine Chip and
Saw;
4. Pine Pulpwood;
5. Hardwood Pulpwood.
B. No forestry product shall be moved from the trees and timber category to the pulpwood category or vice versa by the commissions without a prior adjudicatory hearing held in accordance with the Louisiana Administrative Procedure Act.
AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4274 and R.S. 47:1837.
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