reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:643 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§643. Tax in addition to property taxes; restriction on further taxes on oil or gas rights

RS 643 - Tax in addition to property taxes; restriction on further taxes on oil or gas rights  The payment of the severance tax levied by this Part shall be in addition to, and shall not affect the liability of the parties so taxed for, the payment of all state, parochial, municipal, district and special taxes levied upon their real estate and other corporeal property, but no further or additional tax or license shall be levied or imposed upon oil or gas leases or rights; nor shall any additional value be added to the assessment of land by reason of the presence of oil or gas therein or their production therefrom. No severance tax or license shall be levied or imposed by any parish or other local subdivision of the state.
LA Rev Stat § 47:643.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§643.1. Restriction on taxation of timber

RS 643.1 - Restriction on taxation of timber The severance tax shall be the only tax on standing timber, and no further tax shall be levied or imposed upon timber, or the right to cut and remove or use standing timber, regardless of the ownership of such timber or its classification as a separate immovable under the provisions of Civil Code Art. 464. Acts 1998, No. 25, §1, eff. June 24, 1998.
LA Rev Stat § 47:644 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§644. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 644 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:645 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§645. Disposition of collections

RS 645 - Disposition of collections  A. All taxes levied in this Part shall be collected monthly by the secretary and, except as otherwise provided herein and in R.S. 30:301 et seq. and in R.S. 49:213.7, shall be paid by him into the state treasury immediately upon receipt. When so paid, all of the severance taxes collected on natural resources, severed from soil or water, including salt content in brine, not otherwise allocated by the Constitution of Louisiana, shall be credited to the state treasury.  B. One-third of the sulphur severance tax but not to exceed one hundred thousand dollars, one-fifth of the severance tax on all natural resources other than sulphur or timber but not to exceed five hundred thousand dollars, and three-fourths of the timber severance tax shall be allocated to the governing authority of the parish within which severance or production occurs and shall be credited to such parish by the treasurer for allocation to the governing authority of the parish in which severance or production occurs as provided in Article VII, Section 4 of the Constitution of 1974. When these limits have been reached, there shall be no further allocation, and all additional collections for the year shall be credited in full to the state treasury except as provided in R.S. 30:88.1.  C. The portion of timber severance tax allocated to the governing authority of Rapides Parish in accordance with the provisions enumerated in Subsection B of this Section shall be expended for road and bridge repair within that parish. All such appropriations and expenditures shall be prepared in accordance with the Louisiana Local Government Budget Act, R.S. 39:1301-1316.  Acts 1952, No. 128, §1; Acts 1958, Ex.Sess., No. 2, §6; Acts 1973, Ex.Sess., No. 7, §1, eff. Jan. 1, 1974; Acts 1975, No. 317, §1, eff. July 1, 1975; Acts 1979, No. 577, §3; Acts 1979, No. 791, §3, eff. July 18, 1979; Acts 1983, No. 604, §1, eff. Jan. 1, 1984; Acts 1983, No. 383, §1, eff. Sept. 1, 1983; Acts 1984, No. 880, §1, eff. Sept. 1, 1984; Acts 1987, No. 765, §2; Acts 1990, No. 617, §1, eff. July 19, 1990; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 2016, No. 583, §2, eff. June 17, 2016.
LA Rev Stat § 47:646 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§646. Apportionment of amounts allocated to parishes

RS 646 - Apportionment of amounts allocated to parishes  The amounts allocated and credited to each oil, gas or sulphur producing parish and to all parishes producing other natural resources under this Part, shall be apportioned and distributed quarterly among the governing authorities of such parishes as have jurisdiction over the territory from within which the resources are severed and the tax collected. Such apportionment and distribution shall be made within the first fifteen days of each calendar quarter by the auditor and treasurer in proportion to the amount of ad valorem property taxes payable to each such governing authority as shown by the last completed assessment roll, and shall cover all amounts allocated and credited to the parishes during the preceding quarter.
LA Rev Stat § 47:646.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§646.1. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

RS 646.1 - Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
LA Rev Stat § 47:646.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§646.2. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

RS 646.2 - Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
LA Rev Stat § 47:646.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§646.3. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

RS 646.3 - Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
LA Rev Stat § 47:646.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§646.4. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

RS 646.4 - Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
LA Rev Stat § 47:646.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§646.5. Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.

RS 646.5 - Repealed by Acts 1994, No. 2, §3, eff. June 1, 1994.
LA Rev Stat § 47:648.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.1. Purpose

RS 648.1 - Purpose It is the public policy of the state to promote economic growth and to revitalize and stimulate an economic sector which is in decline due to world markets and trends. The legislature hereby acts to encourage new discovery wells in the oil and gas sector, a mainstay of Louisiana's historic economic base, which has been in decline for the last decade. Acts 1994, No. 2, §2, eff. June 1, 1994.
LA Rev Stat § 47:648.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.2. Definitions

RS 648.2 - Definitions Unless the context otherwise requires, the words defined in this Section have the following meaning when found in this Part: (1) A "certified new discovery oil and natural gas well" is one designated as such by the Department of Natural Resources after determining that: (a) The well is a discovery well drilled as a wildcat well. (b) The well was spudded after September 30, 1994. (c) The well was completed between September 30, 1994 and September 30, 2000. (d) The drilling operator has certified that Louisiana residents were employed to the maximum extent possible during exploration and production activities in connection with the well. (2) A "Louisiana resident" is a person who has resided in this state continuously for thirty days immediately prior to the effective date of employment. Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 1996, No. 16, §1, eff. June 27, 1996; Acts 1998, No. 7, §1, eff. June 22, 1998.
LA Rev Stat § 47:648.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.3. All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. Payout of the

§648.3 Severance tax suspension on production from certified new discovery oil and natural gas wells All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. Payout of the well cost shall be determined by the Department of Natural Resources. Acts 1994, No. 2, §2, eff. June 1, 1994.
LA Rev Stat § 47:648.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.4. Limitation on exemption

RS 648.4 - Limitation on exemption The provisions of this Part shall not apply to activities of state lessees, their assigns, or other mineral interest owners, conducted on state leases when compelled under a settlement, compromise, or agreement with the state, or judgment by a court of competent jurisdiction. Acts 1994, No. 2, §2, eff. June 1, 1994.
LA Rev Stat § 47:648.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.5. REPEALED BY ACTS 1992, NO. 984, §18.

RS 648.5 - REPEALED BY ACTS 1992, NO. 984, §18.
LA Rev Stat § 47:648.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.11. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 648.11 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:648.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§648.21. Severance tax; reclaimed oil; definition

RS 648.21 - Severance tax; reclaimed oil; definition  A. The tax rate applicable to reclaimed oil which is reclaimed by class one salvage crude reclamation facilities which are permitted by the office of conservation shall be three and one-eighth percent (3 1/8%) of value received by the first purchase.  B. "Reclaimed oil" as it is used in this Part shall mean the reclamation of waste oil or slop crude oil and condensate from open pits, tanks, or other collectors at the lease production site. Provided however, that reclaimed oil shall not include any oil upon which any severance tax has previously been paid.  C. Any person, or affiliate of a person actually engaged in severing oil, gas, or other natural resources from the soil or water, or actually operating oil or gas property, or other property from which natural resources are severed, shall not be eligible for the tax rate applicable to reclaimed oil as set out in this Part.  Acts 1986, No. 686, §1, eff. July 1, 1986.
LA Rev Stat § 47:651 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§651. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 651 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:671 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§671. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 671 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:672 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§672. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 672 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:674 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§674. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 674 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:675 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§675. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 675 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:676 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§676. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 676 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:677 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§677. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 677 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:678 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§678. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 678 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:679 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§679. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 679 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:680 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§680. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 680 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:681 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§681. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 681 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:681.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§681.1. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 681.1 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:691 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§691. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 691 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:692 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§692. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 692 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:693 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§693. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 693 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:694 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§694. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 694 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:695 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§695. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 695 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:696 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§696. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 696 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:697 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§697. Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.

RS 697 - Repealed by Acts 1998, No. 27, §1, eff. June 24, 1998.
LA Rev Stat § 47:711 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§711. Imposition of tax

RS 711 - Imposition of tax  There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption.  Amended by Acts 1968, Ex.Sess., No. 7, §1; Acts 1975, No. 503, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:713 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§713. Exclusions and exemptions; casinghead gasoline sold for commercial blending

RS 713 - Exclusions and exemptions; casinghead gasoline sold for commercial blending  For the purposes of this Part, the product commonly known as casinghead and absorption gasoline shall be excepted from the operation of the tax levied, when sold to be blended or compounded with other less volatile liquids in the manufacture of commercial gasoline or motor fuel. When, however, such casinghead and absorption gasoline is used without blending as a motor fuel or is sold for use in motors direct, or sold to those who blend for their own use, the taxes levied in R.S. 47:711 shall be paid. Reports of all such sales shall be furnished to the secretary with the report required in R.S. 47:712, and shall show whether the sales were made for blending purposes or for use in motors.  Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:714 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§714. Exclusions and exemptions; tractor fuel or distillate

RS 714 - Exclusions and exemptions; tractor fuel or distillate  A. For the purpose of this Part, the product commonly known as tractor fuel or distillate and having the following distillation range and specifications, whether or not such product has a flash point below 110 degrees F., shall be excepted from the provisions of this Part. The distillation range and specifications for tractor fuel or distillate excepted from the provisions of this Part are:  Distillation range--when the first drop has been recovered in the graduated receiver, the thermometer shall not read less than 170 degrees F. When 20 percent has been recovered in the receiver the thermometer shall not read less than 250 degrees F.  When 50 percent has been recovered in the receiver the thermometer shall not read less than 330 degrees F.  When 90 percent has been recovered in the receiver the thermometer shall not read less than 430 degrees F.  The end point shall be not less than 500 degrees F. nor more than 540 degrees F.  Maximum baume gravity 50 degrees.  B. Tractor fuel or distillate base stock shall have a plus 10 minimum saybolt color, to which shall be added two grams per one hundred gallons of base stock of green dye, such as petrol green 3-W and petrol green d, as manufactured by Patent Chemicals, Inc., or oil-fast green GLB, as made by American Aniline Products Company, or their equivalents.  C. Manufacturers, importers, or first handlers of tractor fuel or distillate shall report monthly to the secretary on forms to be furnished by the secretary, the quantities of tractor fuel or distillate sold to each jobber, distributor, wholesaler, or retailer, and shall obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, wholesalers, or retailers, who purchase tractor fuel or distillate from manufacturers, importers, or first handlers of such tractor fuel or distillate for resale shall likewise obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, or wholesalers who sell to other jobbers, distributors, wholesalers, or retailers shall report such sales monthly to the secretary, as required of manufacturers, importers or first handlers. All monthly reports required hereunder shall be filed with the secretary not later than the twentieth day of the month following the month in which such sales are made.  Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:714.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§714.1. Repealed by Acts 1986, No. 1033, §1.

RS 714.1 - Repealed by Acts 1986, No. 1033, §1.
LA Rev Stat § 47:715 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§715. Exclusions and exemptions; certain sales to United States Government

RS 715 - Exclusions and exemptions; certain sales to United States Government  The tax herein levied shall not apply to:  (1) Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;  (2) Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.  Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:715.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§715.1. Reimbursement of funds; school buses

RS 715.1 - Reimbursement of funds; school buses A. Contract drivers of all privately owned school buses transporting Louisiana students shall qualify for a refund of three-fourths of the gasoline tax and special fuels tax provided for in this Chapter. The reimbursement provided by this Section shall be paid from the Parish Transportation Fund allocable to the parish from which the reimbursement is claimed. This refund shall not extend to commercial buses which transport students only incidentally as a part of the operator's regular business. This refund shall extend to all contract school buses transporting Louisiana students whether such students are in public or private schools and whether they are preschool, elementary, secondary, or postsecondary school students. B. The secretary of the Department of Revenue shall, upon receipt of a statement and supporting documentation of gasoline tax or special fuels purchases submitted to him by a contract driver and owner qualifying under this Section, refund three-fourths of the total amount of gasoline taxes and special fuels taxes paid by each pursuant to R.S. 47:711 et seq. and R.S. 47:801 et seq. This statement shall be submitted annually at the end of each school year on forms provided by the secretary. The secretary may adopt and promulgate rules and regulations necessary to implement the provisions of this Section. Acts 1984, No. 927, §1; Acts 1997, No. 658, §2; Acts 2005, No. 375, §1, eff. July 1, 2005; Acts 2007, No. 303, §1, eff. July 9, 2007.
LA Rev Stat § 47:716 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§716. Exclusions and exemptions; certain sales to operators of interstate aircraft

RS 716 - Exclusions and exemptions; certain sales to operators of interstate aircraft  A dealer who has furnished bond as required by this Part, may make sales of gasoline or motor fuel without payment of the tax levied by this Part to another dealer who has likewise so furnished bond and who operates aircraft in interstate or foreign commerce under a certificate or permit issued by the Civil Aeronautics Board of the United States or any successor or other federal governmental board or agency having similar authority; provided that such other dealer purchasing the gasoline or motor fuel shall be liable for the tax levied by this Part to the same extent and in the same manner as if he had been the original dealer of the gasoline or motor fuel; provided further, that monthly statements of such sales and purchases shall be made by such dealers on forms furnished by the secretary; these statements shall be filed at the same time as other monthly statements required by this Part.  Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.  {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
LA Rev Stat § 47:716.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§716.1. Exclusions and exemptions; aviation gasoline

RS 716.1 - Exclusions and exemptions; aviation gasoline  Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any gasoline which is intended for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. Motor fuel intended for and primarily used for propelling motor vehicles is not aviation gasoline.  Added by Acts 1980, No. 559, §1; Acts 2017, No. 145, §1, eff. July 1, 2017.