2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:183 - Credits of estate or trust against net income

Universal Citation: LA Rev Stat § 47:183 (2017)

§183. Credits of estate or trust against net income

For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).

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