Louisiana Code — 47
Browse 2,243 sections in division 47 of the Louisiana code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § RS 47:1. Delegation of power and duties to deputies
- § RS 47:2. General definitions
- § RS 47:3. Suits for taxes by other states; jurisdiction of courts
- § RS 47:4. Same; authority of foreign officials to sue
- § RS 47:5. Authority of domestic officials to sue
- § RS 47:6. Definitions
- § RS 47:8. Taxation of state banking corporations and shareholders
- § RS 47:10. Chain store tax; imposition; authority of parishes and municipalities to collect
- § RS 47:11. Tax credit for electric and natural gas service
- § RS 47:12. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- § RS 47:13. Renewal of tax exemption certificates
- § RS 47:15. Taxpayer's Bill of Rights
- § RS 47:21. Application of Chapter
- § RS 47:22. Special classes of taxpayers
- § RS 47:31. Individuals, corporations, and trusts subject to tax
- § RS 47:32. Rates of tax
- § RS 47:33. Credit for taxes paid in other states
- § RS 47:34. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- § RS 47:35. Neighborhood assistance tax credit
- § RS 47:37. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- § RS 47:41. Net income
- § RS 47:42. Gross income defined
- § RS 47:43. Exclusion from gross income; certain death benefits
- § RS 47:44. Exclusion from gross income; portion of amounts received as annuities
- § RS 47:44.1. Annual retirement or disability income; exemption from taxation
- § RS 47:44.2. Federal social security benefits; federal and railroad retirement income exempt from taxation
- § RS 47:45. Exclusion from gross income; gifts and inheritances
- § RS 47:46. Exclusion from gross income; compensation for injuries or sickness
- § RS 47:46.1. Amounts received under accident and health plans
- § RS 47:46.2. Contributions by employer to accident and health plans
- § RS 47:47. Exclusion from gross income; rental value of minister's dwelling
- § RS 47:48. Exclusion from gross income; interest on Louisiana state or local government obligations
- § RS 47:49. Exclusion from gross income; scholarships and fellowship grants
- § RS 47:50. Exclusion from gross income; war contract renegotiation payments
- § RS 47:51. Exclusions from gross income; governmental subsidies
- § RS 47:52. Exclusion from gross income; compensation or retired pay received by war veterans from United States
- § RS 47:53. Exclusion from gross income; income from carriage on high seas
- § RS 47:53.1. Recovery of bad debts, prior taxes, and delinquency amounts
- § RS 47:53.2. Exclusion from gross income; income from discharge of indebtedness
- § RS 47:53.4. Exclusions from gross income; amounts of purchase of annuities for certain employees
- § RS 47:53.5. Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
- § RS 47:54. Deductions from gross income; interest
- § RS 47:55. Deductions from gross income; taxes generally
- § RS 47:56. Deductions from gross income; taxes on shareholders paid by corporation
- § RS 47:57. Deductions from gross income; charitable and other contributions
- § RS 47:58. Deductions from gross income; bad debts
- § RS 47:59. Deductions from gross income; alimony payments
- § RS 47:59.1. Deduction from gross income; adaptive home improvements
- § RS 47:60. Deductions from gross income; losses by individuals
- § RS 47:60.1. Deductions from gross income; casualty losses by individuals
- § RS 47:61. Deductions from gross income; losses by corporations
- § RS 47:62. Deductions from gross income; business expenses
- § RS 47:63. Deductions from gross income; dividends received by corporations
- § RS 47:64. Deductions from gross income; pension trusts
- § RS 47:65. Deductions from gross income; depreciation
- § RS 47:66. Deductions from gross income; depletion
- § RS 47:67. Deductions from gross income; charges in case of oil and gas wells
- § RS 47:68. Deductions from gross income; optional standard deduction
- § RS 47:71. Limitations on deductions for losses from wagering and from wash sales
- § RS 47:72. Limitations on deductions for capital losses
- § RS 47:73. Items not deductible; family transactions
- § RS 47:74. Items not deductible; shrinkage in value of life or terminable interests
- § RS 47:75. Items not deductible; unpaid expenses and interest
- § RS 47:76. Items not deductible; amounts allocable to income not taxed
- § RS 47:77. Items not deductible; miscellaneous
- § RS 47:78. Items not deductible; construction and application of provisions
- § RS 47:91. Period for computation of taxable income
- § RS 47:92. Period in which items of gross income are included
- § RS 47:93. Period for which deductions and credits shall be taken
- § RS 47:94. Installment basis
- § RS 47:95. Allocation of income and deductions and prevention of tax evasion
- § RS 47:96. Change of accounting period
- § RS 47:97. Returns for a period of less than twelve months
- § RS 47:98. Definitions
- § RS 47:101. Individual returns
- § RS 47:102. Corporation returns
- § RS 47:103. Time and place for filing returns; information concerning federal return
- § RS 47:104. Taxpayer to keep records, etc.
- § RS 47:105. Payment of tax
- § RS 47:107. Failure to file; penalty
- § RS 47:111. Definitions
- § RS 47:112. Income tax withheld at source
- § RS 47:112.1. Agreements for withholding with United States government
- § RS 47:112.2. Mobile workforce employer exemption from withholding and reporting requirement
- § RS 47:113. Liability of employer
- § RS 47:114. Returns and payment of tax
- § RS 47:114.1. Annual information return of service recipient
- § RS 47:115. Refunds and credits
- § RS 47:116. Declarations of estimated income tax by individuals
- § RS 47:117. Time for filing declarations of estimated income tax by individuals
- § RS 47:117.1. Payment of installments of estimated income tax by individuals
- § RS 47:118. Failure by individual to pay estimated income tax; penalty
- § RS 47:119. Criminal penalties
- § RS 47:120.3. Refunds and credits
- § RS 47:120.21. Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
- § RS 47:120.25. Legislative purpose
- § RS 47:120.26. Income tax checkoff; donation for Louisiana Association of Councils on Aging
- § RS 47:120.31. Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
- § RS 47:120.32. Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund
- § RS 47:120.33. Income tax checkoff; donation for National Lung Cancer Partnership
- § RS 47:120.34. Legislative intent; declaration of purpose and policy
- § RS 47:120.35. Income tax checkoff; donation for Children's Trust Dedicated Fund Account
- § RS 47:120.36. Income tax checkoff; donation for political party
- § RS 47:120.37. Refund designation on tax form
- § RS 47:120.40. Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
- § RS 47:120.57. Income tax checkoff; donation for Ducks Unlimited
- § RS 47:120.61. Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
- § RS 47:120.62. Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
- § RS 47:120.63. Income tax checkoff; donation for Louisiana cancer; creation; use of monies
- § RS 47:120.71. Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies
- § RS 47:120.76. Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
- § RS 47:120.91. Income tax checkoff; donation for the National Multiple Sclerosis Society
- § RS 47:120.95. Income tax checkoff; donation for Louisiana Food Bank Association
- § RS 47:120.101. Income tax checkoff; Louisiana Make-A-Wish Act
- § RS 47:120.111. Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
- § RS 47:120.121. Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
- § RS 47:120.131. Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.
- § RS 47:120.141. Income tax checkoff; donation for Dreams Come True, Inc.
- § RS 47:120.151. Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
- § RS 47:120.161. Income tax checkoff; donation for American Red Cross
- § RS 47:120.171. Income tax checkoff; donation for New Opportunities Waiver Fund
- § RS 47:120.181. Income tax checkoff; donation for Maddie's Footprints
- § RS 47:120.191. Income tax checkoff; donation for decorative lighting on the Crescent City Connection
- § RS 47:120.201. Income tax checkoff; donation for New Orleans ferries
- § RS 47:120.211. Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
- § RS 47:120.221. Income tax checkoff; Bastion Community of Resilience
- § RS 47:120.231. Income tax checkoff; donation for The Louisiana Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
- § RS 47:120.241. Income tax checkoff; donation for The Lighthouse for the Blind in New Orleans, Inc.
- § RS 47:120.251. Income tax checkoff; donation for The Louisiana Association for the Blind
- § RS 47:120.261. Income tax checkoff; donation for the Louisiana Center for the Blind
- § RS 47:120.271. Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.
- § RS 47:120.281. Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.
- § RS 47:120.291. Income tax checkoff; donation to the American Rose Society
- § RS 47:120.301. Income tax checkoff; donation to The Extra Mile
- § RS 47:120.311. Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD
- § RS 47:120.321. Income tax checkoff; Emerge Center for Communication, Behavior, and Development
- § RS 47:120.331. Income tax checkoff; donation for Louisiana Horse Rescue Association
- § RS 47:120.341. Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence
- § RS 47:120.351. Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization
- § RS 47:120.361. Income tax checkoff; donation for Grant Walker Educational Center
- § RS 47:120.371. Income tax checkoff; donation for the University of New Orleans Foundation
- § RS 47:120.381. Income tax checkoff; donation for Southeastern Louisiana University Foundation
- § RS 47:120.391. Income tax checkoff; donation for Holden's Hope
- § RS 47:121. Exemptions from tax on corporations
- § RS 47:131. Determination of amount of, and recognition of, gain or loss
- § RS 47:132. Recognition of gain or loss; general rule
- § RS 47:133. Recognition of gain or loss; exchanges solely in kind
- § RS 47:134. Receipt of additional consideration
- § RS 47:135. Exclusion from income; property received in certain corporate liquidations
- § RS 47:136. Recognition of gain or loss; involuntary conversions
- § RS 47:137. Recognition of gain or loss; certain liquidations; sales or exchanges of qualified conservation property
- § RS 47:138. Definitions relating to corporate reorganizations
- § RS 47:139. Adjusted basis for determining gain or loss
- § RS 47:140. Unadjusted basis; in general
- § RS 47:141. Unadjusted basis; inventories
- § RS 47:142. Unadjusted basis; gifts after December 31, 1933
- § RS 47:143. Unadjusted basis; transfer in trust after December 31, 1933
- § RS 47:144. Unadjusted basis; gift or transfer in trust before January 1, 1934
- § RS 47:145. Unadjusted basis; property transmitted at death
- § RS 47:146. Unadjusted basis; tax free exchanges generally
- § RS 47:148. Basis to corporations
- § RS 47:149. Unadjusted basis; involuntary conversions
- § RS 47:150. Unadjusted basis; wash sales of stock
- § RS 47:151. Unadjusted basis; property acquired during affiliation
- § RS 47:152. Basis of property received in liquidations
- § RS 47:153. Unadjusted basis; property converted from personal use
- § RS 47:155. Unadjusted basis; property acquired before January 1, 1934
- § RS 47:156. Adjustments in basis for determining gain or loss
- § RS 47:157. Basis for depreciation
- § RS 47:158. Basis for depletion
- § RS 47:159. Distributions by corporations
- § RS 47:160. Loss from wash sales of stock or securities
- § RS 47:161. Income from sources partly within and partly without the State of Louisiana
- § RS 47:162. Fiduciary returns
- § RS 47:163. Closing by collector of taxable year
- § RS 47:164. Information required and withholding of tax at source
- § RS 47:165. Information by corporations
- § RS 47:166. Returns of brokers
- § RS 47:167. Collection of foreign items
- § RS 47:181. Imposition of tax on estates and trusts
- § RS 47:182. Net income of estate or trust
- § RS 47:183. Credits of estate or trust against net income
- § RS 47:184. Different taxable years
- § RS 47:185. Employees trusts
- § RS 47:186. Revocable trusts
- § RS 47:187. Income for benefit of grantor
- § RS 47:188. Imposition of tax on real estate investment trusts; computation
- § RS 47:201. Partnership informational return of income required; limitations on partner tax liability
- § RS 47:201.1. Composite returns for nonresident partners or members
- § RS 47:201.2. Reporting adjustments to federal taxable income and federal partnership audit adjustments
- § RS 47:202. Income of partner
- § RS 47:203. Partnership computations
- § RS 47:204. Partner's distributive share
- § RS 47:205. Determination of basis of partner's interest
- § RS 47:206. Taxable years of partner and partnership
- § RS 47:207. Transactions between partner and partnership
- § RS 47:208. Continuation of partnership
- § RS 47:209. Nonrecognition of gain or loss on contribution
- § RS 47:210. Basis of contributing partner's interest
- § RS 47:211. Basis of property contributed to partnership
- § RS 47:212. Extent of recognition of gain or loss on distribution
- § RS 47:213. Basis of distributed property other than money
- § RS 47:214. Basis of distributee partner's interest
- § RS 47:215. Optional adjustment to basis of undistributed partnership property
- § RS 47:216. Payments to a retiring partner or a deceased partner's successor in interest
- § RS 47:217. Recognition and character of gain or loss on sale or exchange
- § RS 47:218. Basis of transferee partner's interest
- § RS 47:219. Optional adjustment to basis of partnership property
- § RS 47:220. Treatment of certain liabilities
- § RS 47:220.1. Manner of electing optional adjustment to basis of partnership property
- § RS 47:220.2. Rules for allocation of basis
- § RS 47:220.3. Terms defined
- § RS 47:221. Tax on life insurance companies
- § RS 47:222. Gross income of life insurance companies
- § RS 47:223. Net income of life insurance companies
- § RS 47:224. Insurance companies other than life or mutual
- § RS 47:225. Computation of gross income
- § RS 47:226. Mutual insurance companies other than life
- § RS 47:227. Offset against tax
- § RS 47:241. Net income subject to tax
- § RS 47:242. Segregation of items of gross income
- § RS 47:243. Computation of net allocable income from Louisiana sources
- § RS 47:244. Computation of net apportionable income from Louisiana sources
- § RS 47:245. Determination of Louisiana apportionment percent
- § RS 47:246. Corporations; deduction from net income from Louisiana sources
- § RS 47:247. Allowance of deductions and credits
- § RS 47:248. Exemption for certain nonresident individuals; mobile workforce
- § RS 47:261. Refunds and credits; general rules
- § RS 47:262. Overpayment of installment
- § RS 47:263. Overpayment arising from renegotiation of war contract
- § RS 47:264. Overpayments arising from allowance of deductions for bad debts or worthless stock
- § RS 47:265. Credits arising from refunds by utilities
- § RS 47:281. Administration; general
- § RS 47:282. Collection from transferee or fiduciary; procedure
- § RS 47:283. Notice of fiduciary relationship
- § RS 47:285. Disposition of collections
- § RS 47:287.2. Short title
- § RS 47:287.11. Tax imposed
- § RS 47:287.12. Rates of tax
- § RS 47:287.61. Gross income defined
- § RS 47:287.63. Allowable deductions defined
- § RS 47:287.65. Net income defined
- § RS 47:287.67. Louisiana net income defined
- § RS 47:287.69. Louisiana taxable income defined
- § RS 47:287.71. Modifications to federal gross income
- § RS 47:287.73. Modifications to deductions from gross income allowed by federal law
- § RS 47:287.75. Computation of net income
- § RS 47:287.77. Computation of Louisiana net income or loss
- § RS 47:287.81. Items not deductible; amounts attributable to income not taxed
- § RS 47:287.82. Corporate deductions; add-back of certain intangible expenses; interest and management fees
- § RS 47:287.86. Net operating loss deduction
- § RS 47:287.91. Determination of Louisiana net income or loss
- § RS 47:287.92. Segregation of items of gross income
- § RS 47:287.93. Computation of net allocable income from Louisiana sources
- § RS 47:287.94. Computation of net apportionable income from Louisiana sources
- § RS 47:287.95. Determination of Louisiana apportionment percent
- § RS 47:287.441. Accounting periods, methods of accounting, and adjustments
- § RS 47:287.442. Exceptions to taxable year of inclusion; taxable year deductions taken
- § RS 47:287.443. Effective dates, taxable year, 52-53 week year
- § RS 47:287.444. Returns for a period of less than twelve months, special tax computation
- § RS 47:287.445. Special adjustment for long-term contracts
- § RS 47:287.480. Special adjustments by the secretary
- § RS 47:287.501. Exemption from tax on corporations
- § RS 47:287.521. Farmers' cooperatives; all cooperatives
- § RS 47:287.526. Shipowners' protection and indemnity associations
- § RS 47:287.527. Political organizations
- § RS 47:287.528. Homeowners' associations
- § RS 47:287.601. Notice or regulations requiring records, statements, and special returns
- § RS 47:287.611. General requirement of return, statement, or list
- § RS 47:287.612. Corporation returns
- § RS 47:287.613. Alternative forms and instructions
- § RS 47:287.614. Time and place for filing returns; information concerning federal return; extension of time to file
- § RS 47:287.621. Failure to file; penalty
- § RS 47:287.623. Period covered by returns or other documents
- § RS 47:287.625. Computations on returns or other documents
- § RS 47:287.627. Identifying number; information
- § RS 47:287.641. Due date of tax
- § RS 47:287.651. Payment of tax
- § RS 47:287.654. Installment payments of estimated income tax by corporations
- § RS 47:287.655. Failure by corporation to pay estimated income tax
- § RS 47:287.656. Adjustment of overpayment of estimated income tax by corporation
- § RS 47:287.657. Estimated tax payments during the course of a federal audit
- § RS 47:287.659. Refunds and credits; general rules
- § RS 47:287.660. Overpayment of installment
- § RS 47:287.662. Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
- § RS 47:287.663. Overpayments arising from allowance of deductions for bad debts or worthless stock
- § RS 47:287.664. Credits arising from refunds by utilities
- § RS 47:287.681. Administration
- § RS 47:287.682. Collection from transferee or fiduciary; procedure
- § RS 47:287.683. Notice of fiduciary relationship
- § RS 47:287.701. Definitions, use of terms and purpose
- § RS 47:287.702. Effect of Election Out of Federal Partnership Provisions
- § RS 47:287.732. S corporations
- § RS 47:287.732.1. Composite returns for nonresident shareholders
- § RS 47:287.732.2. Election for S corporations and other flow-through entities
- § RS 47:287.733. Corporations filing consolidated federal returns
- § RS 47:287.734. Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
- § RS 47:287.736. Real Estate Investment Trusts (REITs)
- § RS 47:287.738. Other inclusions and exclusions from gross income
- § RS 47:287.741. Special rule for leases