Louisiana § CC 1427 - Reporting and deducting as authorized by tax law
Full text of Louisiana Louisiana Civil Code § CC 1427 — Reporting and deducting as authorized by tax law, with citation guidance and answers to common questions.
§ CC 1427. Reporting and deducting as authorized by tax law
Notwithstanding the provisions of this Chapter, for tax purposes the succession representative, or the successors if there is no representative, may report receipts and deduct expenditures as authorized by the tax law.
Acts 1997, No. 1421, §1, eff. July 1, 1999.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § CC 1427
What does Louisiana Civil Code § CC 1427 cover?
Section CC 1427 ("Reporting and deducting as authorized by tax law") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § CC 1427?
A common citation format is "Louisiana Civil Code § CC 1427" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § CC 1427 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.