Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 6 > Part I-E – Severance Tax for Reclaimed Oil – Waste Hydrocarbon Recovery

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§ 47:648.21	Severance tax; reclaimed oil; definition

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 6 > Part I-E - Severance Tax for Reclaimed Oil - Waste Hydrocarbon Recovery

Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10