Louisiana § RS 47:287.443 - Effective dates, taxable year, 52-53 week year
Full text of Louisiana Louisiana Civil Code § RS 47:287.443 — Effective dates, taxable year, 52-53 week year, with citation guidance and answers to common questions.
§ RS 47:287.443. Effective dates, taxable year, 52-53 week year
In any case in which the effective date or the applicability of any provision of this Part is expressed in terms of taxable years beginning or ending with reference to a specified date which is the first or last day of a month, a taxable year consisting of 52-53 weeks which is properly elected under law shall be treated as:
(1) Beginning with the first day of the calendar month beginning nearest to the first day of such taxable year, or
(2) Ending with the last day of the calendar month ending nearest to the last day of such taxable year, as the case may be.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:287.443
What does Louisiana Civil Code § RS 47:287.443 cover?
Section RS 47:287.443 ("Effective dates, taxable year, 52-53 week year") 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 47:287.443?
A common citation format is "Louisiana Civil Code § RS 47:287.443" (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 47:287.443 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.