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2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§287.69. Louisiana taxable income defined
Universal Citation:
LA Rev Stat § 47:287.69 (2020)
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RS 287.69 - Louisiana taxable income defined
"Louisiana taxable income" means Louisiana net income, after adjustments, less the federal income tax deduction allowed by R.S. 47:287.85. "After adjustments" means after the application of the net operating loss adjustment allowed by R.S. 47:287.86.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No. 30, §1.
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