The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 16 Original 2018 Second Extraordinary Session Morrell
Present law authorizes a credit for 100% of the ad valorem taxes paid on certain offshore vessels.
Proposed law terminates this credit for ad valorem taxes paid on or after January 1, 2022.
Proposed law renders any tax credits for ad valorem taxes paid void if the tax credits are not claimed
by December 31, 2023.
Effective August 1, 2018.
(Adds R.S. 47:6006.1(H))