La. Rev. Stat. § 9:2153
This is the official text of La. Rev. Stat. § 9:2153, part of Louisiana’s Rev. Stat — part of the compiled statutory law of Louisiana, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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Timber
Official statutory text
A. If part of the principal consists of land from which timber may be removed, the receipts from taking the timber from the land shall be allocated in accordance with what is reasonable and equitable in view of the interests of those entitled to income as well as of those entitled to principal.
B. An allocation of a receipt under this Section is presumed to be reasonable and equitable if ninety percent is allocated to principal and ten percent to income. Any other allocation shall not be presumed to be unreasonable or inequitable.
Amended by Acts 2020, No. 17, §1, eff. Jan. 1, 2021.
B. An allocation of a receipt under this Section is presumed to be reasonable and equitable if ninety percent is allocated to principal and ten percent to income. Any other allocation shall not be presumed to be unreasonable or inequitable.
Amended by Acts 2020, No. 17, §1, eff. Jan. 1, 2021.
Status: in_force · Read it on the official government site
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