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2022 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§47:241. Net income subject to tax
Universal Citation: LA Rev Stat § 47:241 (2022)
RS 47:241 - Net income subject to tax
The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net apportionable income derived from sources in this state, as defined in R.S. 47:244.
Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §8; Acts 1970, No. 258, §6; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 395, §1, see Act; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.
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