2012 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:21 — Income tax
SUB-TITLE II. PROVISIONS RELATING TO TAXES
COLLECTED AND ADMINISTERED BY THE
COLLECTOR OF REVENUE
CHAPTER 1. INCOME TAX
PART I. GENERAL PROVISIONS
SUBPART A. INTRODUCTORY PROVISIONS
§21. Application of Chapter
The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.
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