There is a newer version
of
this Statute
2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:22 - Special classes of taxpayers
Universal Citation: LA Rev Stat § 47:22 (2017)
§22. Special classes of taxpayers
The application of the general provisions of Part I, and Sub-parts A and B of Part II of this Sub-title to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Sub-title applicable to such class, as follows:
(1) Estates and trusts and the beneficiaries thereof, Sub-part C of Part II.
(2) Members of partnerships, Sub-part D of Part II.
(3) Insurance companies, Sub-part E of Part II.
(4) Foreign corporations, Sub-part G of Part II.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
