Louisiana § RS 47:300.4 - Intent, purpose
Full text of Louisiana Louisiana Civil Code § RS 47:300.4 — Intent, purpose, with citation guidance and answers to common questions.
§ RS 47:300.4. Intent, purpose
This Part is intended to conform to the Louisiana income tax on estates and trusts law to the Internal Revenue Code of 1986, as amended (26 United States Code) except as otherwise provided, for the purpose of:
(1) Simplifying preparation of Louisiana income tax returns by taxpayers.
(2) Improving enforcement through better use of federal information.
(3) Aiding interpretation of the income tax law through increased use of federal ruling, regulations, and jurisprudence, where applicable.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.
Frequently Asked Questions About Louisiana § RS 47:300.4
What does Louisiana Civil Code § RS 47:300.4 cover?
Section RS 47:300.4 ("Intent, purpose") 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 47:300.4?
A common citation format is "Louisiana Civil Code § RS 47:300.4" (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 47:300.4 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.