1. Under this provision, income from (or net profit from the sale of) a mineral lease, royalty interest, oil payment, or other mineral interest is allocated to the state or states in which the property subject to such mineral interest is situated;La. Rev. State
2. Under this provision, 'other similar services' means any work that has as its purpose the improvement of immovable property, and includes the drilling of a well on a mineral property, whether under lease or not;La;Code 61:I, Sec. 1134D(4)(b)
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