LAC 7:XXXIX.101
LAC 7:XXXIX.101. Authority
Cite as La. Admin. Code tit. 7, pt. XXXIX, § 101
A. The Louisiana Forestry Commission and the Louisiana Tax Commission adopt these regulations under the authority of R.S. 3:4274 and R.S. 47:1837 for the purpose of implementing the provisions of R.S. 47:633, which requires the Louisiana Forestry Commission determine the current average stumpage market value of trees and timber and of pulpwood; which valuation becomes effective, by law, on the first day of January of the following year and continuing until the next succeeding January.