Louisiana § RS 27:227 - Corporation exemptions; local regulation and taxation
Full text of Louisiana Louisiana Civil Code § RS 27:227 — Corporation exemptions; local regulation and taxation, with citation guidance and answers to common questions.
§ RS 27:227. Corporation exemptions; local regulation and taxation
A. Corporation operations are exempt from and no political subdivision may enact any measure to require licensing, to regulate, to impose fees, or to tax corporation operations.
B. The corporation and its operations are exempt from taxation by the state, specifically including but not limited to state sales tax, income tax, corporation franchise tax, and occupational license taxes, if any.
C. Nothing in this Section shall be construed to exempt any corporation employee from taxation as otherwise provided by law.
Acts 1992, No. 384, §1, eff. June 18, 1992. Redesignated from R.S. 4:627 by Acts 1996, 1st Ex. Sess., No. 7, §3, eff. May 1, 1996.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 27:227
What does Louisiana Civil Code § RS 27:227 cover?
Section RS 27:227 ("Corporation exemptions; local regulation and taxation") 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 § RS 27:227?
A common citation format is "Louisiana Civil Code § RS 27:227" (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 § RS 27:227 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.