Louisiana § RS 47:22 - Special classes of taxpayers
Full text of Louisiana Louisiana Civil Code § RS 47:22 — Special classes of taxpayers, with citation guidance and answers to common questions.
§ RS 47:22. Special classes of taxpayers
The application of the general provisions of Part I, and Subparts A and B of Part II of this Subtitle to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Subtitle applicable to such class, as follows:
(1) Estates and trusts and the beneficiaries thereof, Subpart C of Part II.
(2) Members of partnerships, Subpart D of Part II.
(3) Insurance companies, Subpart E of Part II.
(4) Foreign corporations, Subpart G of Part II.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:22
What does Louisiana Civil Code § RS 47:22 cover?
Section RS 47:22 ("Special classes of taxpayers") 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 47:22?
A common citation format is "Louisiana Civil Code § RS 47:22" (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 47:22 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.