There is a newer version
of
this Statute
2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:300.4 - Intent, purpose
Universal Citation: LA Rev Stat § 47:300.4 (2018)
§300.4. Intent, purpose
This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of:
(1) Simplifying preparation of Louisiana income tax returns by taxpayers.
(2) Improving enforcement through better use of federal information.
(3) Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable.
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.
