There is a newer version
of
this Statute
2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:300.1 - Tax imposed
Universal Citation: LA Rev Stat § 47:300.1 (2018)
PART VI. INCOME TAX ON ESTATES AND TRUSTS
§300.1. Tax imposed
There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be computed at the following rates:
(1) Two percent on the first ten thousand dollars of Louisiana taxable income.
(2) Four percent on the next forty thousand dollars of Louisiana taxable income.
(3) Six percent on Louisiana taxable income in excess of fifty thousand dollars.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
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.
