DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 68 Original 2016 First Extraordinary Session Robby Carter
Abstract: Authorizes the levy of a tax on the use of hydrocarbon processing facilities.
Present constitution prohibits the levy of a tax other than severance tax on "oil, gas, or sulphur leases
or rights".
Proposed constitutional amendment authorizes the levy of a tax on the use of hydrocarbon processing
facilities at a rate not to exceed 3% of the value of the hydrocarbons (as provided by law)
notwithstanding such prohibition.
Proposed constitutional amendment provides for a repeal of all severance taxes which are levied on
oil and gas if such a tax is levied and the tax is determined to be valid by a final, non-appealable
judgment or as otherwise provided by law.
Proposed constitutional amendment prohibits political subdivisions from levying a tax "on the use
of hydrocarbon processing facilities".
Proposed constitutional amendment repeals the First Use Tax Trust Fund provisions.
Effective Jan. 1, 2017.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Nov. 8, 2016.
(Amends Const. Art. VII, Sec. 4(B) and (C); Adds Const. Art. VII, Sec. 4(F); Repeals Const. Art.
IX, Sec. 9)