Louisiana § RS 47:300.3 - Residents and nonresidents
Full text of Louisiana Louisiana Civil Code § RS 47:300.3 — Residents and nonresidents, with citation guidance and answers to common questions.
§ RS 47:300.3. Residents and nonresidents
The tax imposed by R.S. 47:300.1 upon the income of estates or trusts shall apply to residents and nonresidents as follows:
(1) Resident estates or trusts are subject to the tax upon income from whatever source derived.
(2) Nonresident estates or trusts are subject to the tax upon the income earned within or derived from sources within this state. Income earned within or derived from sources within this state means income allocated and apportioned to Louisiana pursuant to R.S. 47:241 through 247.
(3) Estates or trusts located outside the United States that derive income from Louisiana sources but are not required to file United States fiduciary income tax returns shall be taxed and required to comply with this Part. Such estate or trust shall be taxed in the same manner as other nonresident estates or trusts, and the provisions of this Part shall apply as if the estate or trust had been required to file an income tax return with the Internal Revenue Service for the current and all prior years. In the alternative, such estate or trust may elect to be taxed at the rate of three percent on total gross income from Louisiana sources.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:300.3
What does Louisiana Civil Code § RS 47:300.3 cover?
Section RS 47:300.3 ("Residents and nonresidents") 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 47:300.3?
A common citation format is "Louisiana Civil Code § RS 47:300.3" (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 47:300.3 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.