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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§47. Exclusion from gross income; rental value of minister's dwelling
Universal Citation: LA Rev Stat § 47:47 (2021)
RS 47 - Exclusion from gross income; rental value of minister's dwelling
The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.
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