Louisiana § RS 9:2156.2 - Income taxes
Full text of Louisiana Louisiana Civil Code § RS 9:2156.2 — Income taxes, with citation guidance and answers to common questions.
§ RS 9:2156.2. Income taxes
A. A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.
B. A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is denominated an income tax by the taxing authority.
C. A tax required to be paid by a trustee on the trust's share of a juridical person's taxable income shall be paid as follows:
(1) From income to the extent that receipts from the juridical person are allocated only to income.
(2) From principal to the extent that receipts from the juridical person are allocated only to principal.
(3) Proportionately from principal and income to the extent that receipts from the juridical person are allocated to both income and principal.
(4) From principal to the extent that the tax exceeds the total receipts from the juridical person.
D. After applying the provisions of this Section, the trustee shall adjust income or principal receipts to the extent that the trust's taxes are reduced because the trust receives a deduction for payments made to a beneficiary.
Acts 2020, No. 17, §1, eff. Jan. 1, 2021.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 9:2156.2
What does Louisiana Civil Code § RS 9:2156.2 cover?
Section RS 9:2156.2 ("Income taxes") 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 9:2156.2?
A common citation format is "Louisiana Civil Code § RS 9:2156.2" (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 9:2156.2 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.