Go to Previous Versions
of
this Statute
2023 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§47:63. Deductions from gross income; dividends received by corporations
Universal Citation:
LA Rev Stat § 47:63 (2023)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
RS 47:63 - Deductions from gross income; dividends received by corporations
In computing the net income of a corporation, deductions shall be allowed for the amount received as dividends from another corporation to the extent that such dividends have been earned within the State of Louisiana and the income from which paid has been taxed under this Chapter or under Act 21 of 1934, as amended.
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.
