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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§300.9. Tax credit
Universal Citation: LA Rev Stat § 47:300.9 (2021)
RS 300.9 - Tax credit
Resident estates or trusts are allowed the credit provided resident individuals for net income taxes paid to other states upon the same requirements, conditions, and limitations as provided therein.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
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