https://library.partnertax.ai/us-la/stat/ 2026-05-16 https://library.partnertax.ai/us-la/stat/47_249 2026-05-16 https://library.partnertax.ai/us-la/stat/47_261 2026-05-16 https://library.partnertax.ai/us-la/stat/47_262 2026-05-16 https://library.partnertax.ai/us-la/stat/47_263 2026-05-16 https://library.partnertax.ai/us-la/stat/47_264 Added by Acts 1950, No. 445, §2. https://library.partnertax.ai/us-la/stat/47_265 2026-05-16 https://library.partnertax.ai/us-la/stat/47_281 2026-05-16 https://library.partnertax.ai/us-la/stat/47_282 2026-05-16 https://library.partnertax.ai/us-la/stat/47_283 2026-05-16 https://library.partnertax.ai/us-la/stat/47_284 2026-05-16 https://library.partnertax.ai/us-la/stat/47_285 Amended by Acts 1969, No. 124, §2; Acts 1972, Ex.Sess., No. 11, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997. https://library.partnertax.ai/us-la/stat/47_285.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.2 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.11 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1998, No. 42, §1, applicable to taxable periods beginning after December 31,1997. https://library.partnertax.ai/us-la/stat/47_287.12 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.61 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.63 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.65 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.67 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.69 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.71 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.73 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.75 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.77 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.79 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.81 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.82 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.83 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.85 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.86 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.91 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.92 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1992, No. 1029, §1, eff. for taxable periods beginning on or after Jan. 1, 1992; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §1, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005. https://library.partnertax.ai/us-la/stat/47_287.93 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.94 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1993, No. 690, §1, eff. June 21, 1993, for all taxable periods beginning after Dec. 31, 1992; Acts 2002, No. 16, §2, eff. June 7, 2002; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005. https://library.partnertax.ai/us-la/stat/47_287.95 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.441 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.442 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.443 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.444 Acts 1992, No. 170, §1, eff. for taxable periods beginning on or after Jan. 1, 1992. https://library.partnertax.ai/us-la/stat/47_287.445 Acts 1992, No. 588, §1; Acts 2002, No. 51, §1, eff. Jan. 1, 2003. https://library.partnertax.ai/us-la/stat/47_287.480 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.501 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.521 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.526 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.527 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.528 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.601 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.611 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.612 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.613 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.614 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.621 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_287.623 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.625 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_287.627 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.641 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.651 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.654 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.655 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2006, No. 320, §1, eff. June 13, 2006. https://library.partnertax.ai/us-la/stat/47_287.656 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.657 Acts 2021, No. 287, §1, eff. June 14, 2021. https://library.partnertax.ai/us-la/stat/47_287.659 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2 Amended by Acts 1975, No. 383, §1. https://library.partnertax.ai/us-la/stat/47_3 Acts 1950, No. 19, §1. https://library.partnertax.ai/us-la/stat/47_4 Acts 1950, No. 19, §2. https://library.partnertax.ai/us-la/stat/47_5 Acts 1950, No. 19, §3. https://library.partnertax.ai/us-la/stat/47_6 Acts 1950, No. 19, §4. https://library.partnertax.ai/us-la/stat/47_7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8 Acts 1966, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_10 Added by Acts 1974, No. 706, §2. Amended by Acts 1975, No. 487, §§1 to 6, eff. Jan. 1, 1976. https://library.partnertax.ai/us-la/stat/47_11 Added by Acts 1978, No. 599, §1, eff. July 1, 1979. Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_12 2026-05-16 https://library.partnertax.ai/us-la/stat/47_13 Acts 2013, No. 93, §1, eff. Jan. 1, 2014. https://library.partnertax.ai/us-la/stat/47_15 2026-05-16 https://library.partnertax.ai/us-la/stat/47_21 2026-05-16 https://library.partnertax.ai/us-la/stat/47_22 2026-05-16 https://library.partnertax.ai/us-la/stat/47_31 2026-05-16 https://library.partnertax.ai/us-la/stat/47_32 2026-05-16 https://library.partnertax.ai/us-la/stat/47_32.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_33 2026-05-16 https://library.partnertax.ai/us-la/stat/47_34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_35 2026-05-16 https://library.partnertax.ai/us-la/stat/47_37 2026-05-16 https://library.partnertax.ai/us-la/stat/47_38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_41 2026-05-16 https://library.partnertax.ai/us-la/stat/47_42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_43 Amended by Acts 1958, No. 242, §1. https://library.partnertax.ai/us-la/stat/47_44 Amended by Acts 1958, No. 242, §2; Acts 1970, No. 197, §1. https://library.partnertax.ai/us-la/stat/47_44.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_44.2 Acts 1989, No. 812, §1. https://library.partnertax.ai/us-la/stat/47_45 2026-05-16 https://library.partnertax.ai/us-la/stat/47_46 Amended by Acts 1958, No. 242, §3. https://library.partnertax.ai/us-la/stat/47_46.1 Added by Acts 1958, No. 242, §10. https://library.partnertax.ai/us-la/stat/47_46.2 Added by Acts 1958, No. 242, §10. https://library.partnertax.ai/us-la/stat/47_47 2026-05-16 https://library.partnertax.ai/us-la/stat/47_48 2026-05-16 https://library.partnertax.ai/us-la/stat/47_49 Added by Acts 1966, No. 383, §1. https://library.partnertax.ai/us-la/stat/47_50 2026-05-16 https://library.partnertax.ai/us-la/stat/47_51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_52 2026-05-16 https://library.partnertax.ai/us-la/stat/47_53 2026-05-16 https://library.partnertax.ai/us-la/stat/47_53.1 Added by Acts 1950, No. 445, §2. https://library.partnertax.ai/us-la/stat/47_53.2 Added by Acts 1956, No. 433, §1. https://library.partnertax.ai/us-la/stat/47_53.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_53.4 Added by Acts 1970, No. 197, §1. https://library.partnertax.ai/us-la/stat/47_53.5 Acts 2017, No. 358, §1, eff. July 1, 2017. https://library.partnertax.ai/us-la/stat/47_54 Amended by Acts 1967, No. 3, §1. https://library.partnertax.ai/us-la/stat/47_55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_56 2026-05-16 https://library.partnertax.ai/us-la/stat/47_57 Amended by Acts 1950, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_58 2026-05-16 https://library.partnertax.ai/us-la/stat/47_59 2026-05-16 https://library.partnertax.ai/us-la/stat/47_59.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_60 2026-05-16 https://library.partnertax.ai/us-la/stat/47_60.1 Added by Acts 1970, No. 593, §1. https://library.partnertax.ai/us-la/stat/47_61 2026-05-16 https://library.partnertax.ai/us-la/stat/47_62 2026-05-16 https://library.partnertax.ai/us-la/stat/47_63 2026-05-16 https://library.partnertax.ai/us-la/stat/47_64 Amended by Acts 1950, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_65 Amended by Acts 1950, No. 445, §1; Acts 1956, No. 242, §1. https://library.partnertax.ai/us-la/stat/47_66 2026-05-16 https://library.partnertax.ai/us-la/stat/47_67 Amended by Acts 1954, No. 162, §1. https://library.partnertax.ai/us-la/stat/47_68 Amended by Acts 1950, No. 445, §1, Acts 1958, No. 242, §4; Acts 1970, No. 258, §2; Acts 1973, Ex.Sess., No. 8, §1. https://library.partnertax.ai/us-la/stat/47_69 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.53 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.54 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.57 Acts 1997, No. 639, §1. https://library.partnertax.ai/us-la/stat/47_120.61 Acts 1999, No. 195, §1, eff. for taxable years beginning after Dec. 31, 1998. https://library.partnertax.ai/us-la/stat/47_120.62 Acts 2000, No. 45, §2, eff. July 1, 2000. https://library.partnertax.ai/us-la/stat/47_120.63 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.71 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.76 Acts 2003, No. 734, §2, eff. June 27, 2003. https://library.partnertax.ai/us-la/stat/47_120.81 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.91 Acts 2010, No. 217, §1; Acts 2014, No. 107, §1. https://library.partnertax.ai/us-la/stat/47_120.95 Acts 2011, No. 108, §1, eff. for taxable years beginning on and after Jan. 1, 2011. https://library.partnertax.ai/us-la/stat/47_120.101 Acts 2011, No. 198, §1, eff. for taxable years beginning on or after Jan. 1, 2011. https://library.partnertax.ai/us-la/stat/47_120.111 Acts 2012, No. 5, §1, eff. Apr. 25, 2012. https://library.partnertax.ai/us-la/stat/47_120.121 Acts 2012, No. 155, §1, eff. May 14, 2012. https://library.partnertax.ai/us-la/stat/47_120.131 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.141 Acts 2012, No. 363, §1, eff. May 31, 2012; Acts 2020, No. 33, §1. https://library.partnertax.ai/us-la/stat/47_120.151 Acts 2012, No. 132, §1. https://library.partnertax.ai/us-la/stat/47_120.161 Acts 2012, No. 186, §1. https://library.partnertax.ai/us-la/stat/47_120.171 Acts 2012, No. 186, §1. https://library.partnertax.ai/us-la/stat/47_120.181 Acts 2022, No. 66, §1. https://library.partnertax.ai/us-la/stat/47_120.191 Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_120.201 Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_120.211 Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_120.221 Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_120.231 Acts 2014, No. 31, §1, eff. Jan. 1, 2015. https://library.partnertax.ai/us-la/stat/47_120.241 Acts 2014, No. 249, §1, eff. Jan. 1, 2015. https://library.partnertax.ai/us-la/stat/47_120.251 Acts 2014, No. 270, §1, eff. Jan. 1, 2015. https://library.partnertax.ai/us-la/stat/47_120.261 Acts 2014, No. 270, §1, eff. Jan. 1, 2015. https://library.partnertax.ai/us-la/stat/47_120.271 Acts 2014, No. 270, §1, eff. Jan. 1, 2015. https://library.partnertax.ai/us-la/stat/47_120.281 Acts 2014, No. 508, §1, eff. Jan. 1, 2015. https://library.partnertax.ai/us-la/stat/47_120.291 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.301 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.311 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.321 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.331 Acts 2017, No. 67, §1. https://library.partnertax.ai/us-la/stat/47_120.341 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.351 Acts 2021, No. 3, §1. https://library.partnertax.ai/us-la/stat/47_120.361 Acts 2021, No. 228, §1. https://library.partnertax.ai/us-la/stat/47_120.371 Acts 2022, No. 122, §1. https://library.partnertax.ai/us-la/stat/47_120.381 Acts 2022, No. 122, §1. https://library.partnertax.ai/us-la/stat/47_120.391 Acts 2023, No. 239, §1. https://library.partnertax.ai/us-la/stat/47_121 Amended by Acts 1964, No. 461, §1; Acts 1981, No. 121, §2. https://library.partnertax.ai/us-la/stat/47_131 2026-05-16 https://library.partnertax.ai/us-la/stat/47_132 2026-05-16 https://library.partnertax.ai/us-la/stat/47_133 Amended by Acts 1956, No. 434, §1; Acts 1957, No. 6, §1; Acts 1958, No. 443, §2. https://library.partnertax.ai/us-la/stat/47_134 Amended by Acts 1958, No. 443, §3. https://library.partnertax.ai/us-la/stat/47_135 Added by Acts 1960, No. 178, §1. Amended by Acts 1968, No. 106, §4; Acts 1972, No. 604, §1. https://library.partnertax.ai/us-la/stat/47_136 Amended by Acts 1958, No. 242, §8. https://library.partnertax.ai/us-la/stat/47_137 2026-05-16 https://library.partnertax.ai/us-la/stat/47_138 2026-05-16 https://library.partnertax.ai/us-la/stat/47_139 2026-05-16 https://library.partnertax.ai/us-la/stat/47_140 2026-05-16 https://library.partnertax.ai/us-la/stat/47_141 2026-05-16 https://library.partnertax.ai/us-la/stat/47_142 2026-05-16 https://library.partnertax.ai/us-la/stat/47_143 2026-05-16 https://library.partnertax.ai/us-la/stat/47_144 2026-05-16 https://library.partnertax.ai/us-la/stat/47_145 2026-05-16 https://library.partnertax.ai/us-la/stat/47_146 Amended by Acts 1958, No. 443, §6. https://library.partnertax.ai/us-la/stat/47_147 2026-05-16 https://library.partnertax.ai/us-la/stat/47_148 Amended by Acts 1958, No. 443, §7. https://library.partnertax.ai/us-la/stat/47_149 2026-05-16 https://library.partnertax.ai/us-la/stat/47_150 2026-05-16 https://library.partnertax.ai/us-la/stat/47_151 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.15 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.16 Acts 2021, No. 54, §1, eff. June 4, 2021. https://library.partnertax.ai/us-la/stat/47_297.17 Acts 2021, No. 185, §1, eff. June 11, 2021. https://library.partnertax.ai/us-la/stat/47_297.18 Acts 2021, No. 387, §1, eff. June 16, 2021. https://library.partnertax.ai/us-la/stat/47_297.19 R.S. 47:1621(B). Acts 2021, No. 467, §1, eff. Jan. 1, 2022. https://library.partnertax.ai/us-la/stat/47_297.20 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.21 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.22 Acts 2021, No. 470, §1, eff. Jan. 1, 2022. https://library.partnertax.ai/us-la/stat/47_297.23 Acts 2023, No. 452, §1, eff. June 29, 2023. https://library.partnertax.ai/us-la/stat/47_297.24 Acts 2023, No. 403, §1; Acts 2025, No. 160, §1, eff. June 8, 2025. https://library.partnertax.ai/us-la/stat/47_297.25 Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_297.26 Acts 2025, No. 251, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_298 2026-05-16 https://library.partnertax.ai/us-la/stat/47_299 Acts 1980, No. 316, §1. https://library.partnertax.ai/us-la/stat/47_299.1 Acts 1983, No. 288, §1; Acts 2001, No. 269, §1, eff. June 1, 2001. https://library.partnertax.ai/us-la/stat/47_299.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_299.3 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.4 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.5 Acts 2016, No. 11, §1. https://library.partnertax.ai/us-la/stat/47_299.6 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.7 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.8 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.9 Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_299.10 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_299.12 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.13 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.14 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.15 Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997. https://library.partnertax.ai/us-la/stat/47_299.16 Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1995, No. 492, §2, eff. June 17, 1995; Acts 1997, No. 1172, §8, eff. June 30, 1997. https://library.partnertax.ai/us-la/stat/47_299.17 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.18 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.19 Acts 1983, No. 288, §1, eff. Jan. 1, 1985. https://library.partnertax.ai/us-la/stat/47_299.20 Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 1182, §7, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_299.21 Acts 2010, No. 381, §1, eff. June 21, 2010. https://library.partnertax.ai/us-la/stat/47_299.31 Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006. https://library.partnertax.ai/us-la/stat/47_299.32 Acts 1992, No. 735, §1; Acts 1997, No. 658, §2; Acts 2006, No. 478, §2, eff. June 22, 2006. https://library.partnertax.ai/us-la/stat/47_299.33 Acts 1992, No. 735, §1. https://library.partnertax.ai/us-la/stat/47_299.34 Acts 1992, No. 735, §1. https://library.partnertax.ai/us-la/stat/47_299.35 Acts 1992, No. 735, §1; Acts 2001, No. 71, §1, eff. May 24, 2001; Acts 2001, No. 1032, §15. https://library.partnertax.ai/us-la/stat/47_299.36 Acts 1992, No. 735, §1. https://library.partnertax.ai/us-la/stat/47_299.37 Acts 1992, No. 735, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_299.38 Acts 1992, No. 735, §1. https://library.partnertax.ai/us-la/stat/47_299.39 Acts 1992, No. 735, §1; Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_299.40 Acts 1992, No. 735, §1. https://library.partnertax.ai/us-la/stat/47_299.41 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.4 Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996. https://library.partnertax.ai/us-la/stat/47_300.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.9 Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996. https://library.partnertax.ai/us-la/stat/47_300.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_300.11 Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996. https://library.partnertax.ai/us-la/stat/47_301 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_152 Amended by Acts 1958, No. 443, §8. https://library.partnertax.ai/us-la/stat/47_153 Amended by Acts 1958, No. 242, §9. https://library.partnertax.ai/us-la/stat/47_154 2026-05-16 https://library.partnertax.ai/us-la/stat/47_155 2026-05-16 https://library.partnertax.ai/us-la/stat/47_156 Amended by Acts 1956, No. 435, §1. https://library.partnertax.ai/us-la/stat/47_157 2026-05-16 https://library.partnertax.ai/us-la/stat/47_158 2026-05-16 https://library.partnertax.ai/us-la/stat/47_159 Amended by Acts 1950, No. 445, §1; Acts 1958, No. 443, §9. https://library.partnertax.ai/us-la/stat/47_160 2026-05-16 https://library.partnertax.ai/us-la/stat/47_161 Amended by Acts 1960, No. 435, §1; Acts 1968, No. 106, §5. https://library.partnertax.ai/us-la/stat/47_162 Amended by Acts 1952, No. 120, §1; Acts 1958, No. 442, §2. https://library.partnertax.ai/us-la/stat/47_163 2026-05-16 https://library.partnertax.ai/us-la/stat/47_164 2026-05-16 https://library.partnertax.ai/us-la/stat/47_165 2026-05-16 https://library.partnertax.ai/us-la/stat/47_166 Acts 2001, No. 1032, §15. https://library.partnertax.ai/us-la/stat/47_167 2026-05-16 https://library.partnertax.ai/us-la/stat/47_181 2026-05-16 https://library.partnertax.ai/us-la/stat/47_182 Amended by Acts 1950, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_183 2026-05-16 https://library.partnertax.ai/us-la/stat/47_184 2026-05-16 https://library.partnertax.ai/us-la/stat/47_185 2026-05-16 https://library.partnertax.ai/us-la/stat/47_186 2026-05-16 https://library.partnertax.ai/us-la/stat/47_187 2026-05-16 https://library.partnertax.ai/us-la/stat/47_188 Added by Acts 1962, No. 315, §2. Amended by Acts 1972, No. 729, §2. https://library.partnertax.ai/us-la/stat/47_201 2026-05-16 https://library.partnertax.ai/us-la/stat/47_201.1 Acts 2000, No. 34, §1, eff. Jan. 1, 2001; Acts 2000, 2d Ex.Sess., No. 21, §1, eff. for taxable years beginning after Dec. 31, 2000; Acts 2002, No. 68, §1, eff. for all taxable years beginning after Dec. 31, 2002; Acts 2012, No. 580, §1, eff. June 30, 2012. https://library.partnertax.ai/us-la/stat/47_201.2 Acts 2021, No. 287, §1, eff. June 14, 2021; Acts 2022, No. 595, §1. https://library.partnertax.ai/us-la/stat/47_202 Amended by Acts 1958, No. 441, §1. https://library.partnertax.ai/us-la/stat/47_203 Amended by Acts 1958, No. 441, §1; Acts 2023, No. 450, §1. https://library.partnertax.ai/us-la/stat/47_204 Amended by Acts 1958, No. 441, §1. https://library.partnertax.ai/us-la/stat/47_205 Amended by Acts 1950, No. 445, §1; Acts 1958, No. 441, §1. https://library.partnertax.ai/us-la/stat/47_206 Amended by Acts 1958, No. 441, §1. https://library.partnertax.ai/us-la/stat/47_207 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_208 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_209 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_210 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_211 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_212 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_213 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_214 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_215 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_216 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_217 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_218 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_219 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_220 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_220.1 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_220.2 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_220.3 Added by Acts 1958, No. 441, §2. https://library.partnertax.ai/us-la/stat/47_221 Amended by Acts 1968, No. 106, §6. https://library.partnertax.ai/us-la/stat/47_222 2026-05-16 https://library.partnertax.ai/us-la/stat/47_223 2026-05-16 https://library.partnertax.ai/us-la/stat/47_224 Amended by Acts 1968, No. 106, §7. https://library.partnertax.ai/us-la/stat/47_225 2026-05-16 https://library.partnertax.ai/us-la/stat/47_226 2026-05-16 https://library.partnertax.ai/us-la/stat/47_227 2026-05-16 https://library.partnertax.ai/us-la/stat/47_241 2026-05-16 https://library.partnertax.ai/us-la/stat/47_242 2026-05-16 https://library.partnertax.ai/us-la/stat/47_243 Amended by Acts 1950, No. 445, §1; Acts 1958, No. 170, §2; Acts 1970, No. 258, §7; Acts 1973, Ex.Sess., No. 8, §1. https://library.partnertax.ai/us-la/stat/47_244 Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §8; Acts 1973, Ex.Sess., No. 8, §1; Acts 1986, No. 688, §1, eff. July 8, 1986. https://library.partnertax.ai/us-la/stat/47_245 Amended by Acts 1954, No. 494, §1; Acts 1958, No. 170, §3; Acts 1960, No. 566, §1; Acts 1988, No. 841, §1, eff. July 18, 1988; Acts 1996, No. 19, §1, eff. for taxable years beginning on or after Jan. 1, 1997. https://library.partnertax.ai/us-la/stat/47_246 2026-05-16 https://library.partnertax.ai/us-la/stat/47_247 Amended by Acts 1968, No. 106, §9. https://library.partnertax.ai/us-la/stat/47_248 2026-05-16 https://library.partnertax.ai/us-la/stat/47_301.7 Acts 2025, No. 215, §1, eff. June 8, 2025. https://library.partnertax.ai/us-la/stat/47_302 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.1 Acts 1984, No. 353, §1, eff. July 2, 1984. https://library.partnertax.ai/us-la/stat/47_302.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.12 Acts 1993, No. 472, §1, eff. July 1, 1993; Acts 1995, No. 69, §1, eff. June 12, 1995; Acts 2008, No. 620, §1, eff. July 1, 2008; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.13 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.14 Acts 1995, No. 193, §1, eff. June 14, 1995; Acts 2005, No. 176, §1, eff. July 1, 2005; Acts 2007, No. 208, §2, eff. June 29, 2007; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.15 Acts 1995, No. 193, §2, eff. July 1, 1995; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.16 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.17 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.18 Acts 1995, No. 757, §1, eff. July 1, 1995; Acts 2021, No. 114, §19, eff. June 7, 2021; Acts 2023, No. 44, §1; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.19 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.20 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.21 Acts 1995, No. 776, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2013, No. 131, §1, eff. July 1, 2013; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.22 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.23 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.24 Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 1997, No. 800, §1, eff. July 1, 1997; Acts 2002, 1st Ex. Sess., No. 11, §§1 and 2; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.25 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.26 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.27 Acts 1995, No. 1240, §1, eff. July 1, 1995; Acts 2001, No. 653, §1, eff. July 1, 2001; Acts 2012, No. 367, §1, eff. May 31, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.28 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.29 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.30 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.31 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.32 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.33 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.34 Acts 1997, No. 823, §3, eff. July 1, 1997; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.35 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.36 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.37 Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2009, No. 331, §1, eff. July 1, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.39 Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2006, No. 161, §1, eff. July 1, 2006; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.40 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.41 Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2021, No. 146, §3; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_302.42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.43 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.44 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.45 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.46 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.47 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.48 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.49 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.50 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.52 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.53 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.54 Acts 2008, No. 864, §1, eff. July 9, 2008. https://library.partnertax.ai/us-la/stat/47_302.55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_302.56 2026-05-16 https://library.partnertax.ai/us-la/stat/47_303 Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_303.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_304 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.660 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.662 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.663 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.664 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.681 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.682 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.683 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.701 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.702 Acts 2005, No. 351, §1, eff. for all taxable periods beginning after Dec. 31. 2004. https://library.partnertax.ai/us-la/stat/47_287.732 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.732.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.732.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.733 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1996, No. 42, §1, eff. for taxable periods beginning after Dec. 31, 1996. https://library.partnertax.ai/us-la/stat/47_287.734 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.736 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 396, §1, eff. for all taxable periods beginning after Dec. 31, 2005. https://library.partnertax.ai/us-la/stat/47_287.738 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.741 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.743 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.744 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.745 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.746 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.747 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.748 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.749 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.750 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.751 Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986. https://library.partnertax.ai/us-la/stat/47_287.752 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.753 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.755 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.756 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.757 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.758 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.759 2026-05-16 https://library.partnertax.ai/us-la/stat/47_287.785 2026-05-16 https://library.partnertax.ai/us-la/stat/47_290 Acts 1980, No. 316, §1. https://library.partnertax.ai/us-la/stat/47_291 Acts 1980, No. 316, §1. https://library.partnertax.ai/us-la/stat/47_292 Acts 1980, No. 316, §1. https://library.partnertax.ai/us-la/stat/47_292.1 Acts 1991, No. 889, §1, eff. for taxable years beginning on or after Jan. 1, 1990. https://library.partnertax.ai/us-la/stat/47_292.2 Acts 1996, No. 30, §1, eff. for taxable years beginning after Dec. 31, 1994. https://library.partnertax.ai/us-la/stat/47_292.3 Acts 2001, 2nd Ex. Sess., No. 6, §1, eff. Oct. 16, 2001. https://library.partnertax.ai/us-la/stat/47_293 2026-05-16 https://library.partnertax.ai/us-la/stat/47_293.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_293.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_294 2026-05-16 https://library.partnertax.ai/us-la/stat/47_295 2026-05-16 https://library.partnertax.ai/us-la/stat/47_296 2026-05-16 https://library.partnertax.ai/us-la/stat/47_296.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_296.2 Acts 2003, No. 453, §2, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005; Acts 2022, No. 701, §2, eff. Jan. 1, 2023. https://library.partnertax.ai/us-la/stat/47_296.3 Acts 2003, No. 380, §1, eff. Jan. 1, 2004; Acts 2005, No. 295, §1, eff. June 29, 2005. https://library.partnertax.ai/us-la/stat/47_297 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.1 R.S. 26 U.S.C.A. §213(d) https://library.partnertax.ai/us-la/stat/47_297.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.3 Acts 2002, No. 30, §1, eff. for taxable periods beginning on or after Jan. 1, 2002. https://library.partnertax.ai/us-la/stat/47_297.4 Acts 2002, No. 25, §1, eff. for all taxable periods beginning on or after Jan. 1, 2003; Acts 2005, No. 495, §1, eff. July 12, 2005, applicable to all tax years beginning on and after Jan. 1, 2006. https://library.partnertax.ai/us-la/stat/47_297.5 Acts 2005, No. 151, §3, eff. June 28, 2005. https://library.partnertax.ai/us-la/stat/47_297.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.12 2026-05-16 https://library.partnertax.ai/us-la/stat/47_297.13 Acts 2015, No. 117, §1, eff. June 19, 2015. https://library.partnertax.ai/us-la/stat/47_297.14 2026-05-16 https://library.partnertax.ai/us-la/stat/47_70 2026-05-16 https://library.partnertax.ai/us-la/stat/47_71 2026-05-16 https://library.partnertax.ai/us-la/stat/47_72 2026-05-16 https://library.partnertax.ai/us-la/stat/47_73 2026-05-16 https://library.partnertax.ai/us-la/stat/47_74 2026-05-16 https://library.partnertax.ai/us-la/stat/47_75 2026-05-16 https://library.partnertax.ai/us-la/stat/47_76 2026-05-16 https://library.partnertax.ai/us-la/stat/47_77 Amended by Acts 1954, No. 162, §2; Acts 1958, No. 169, §1; Acts 1994, No. 11, §1, eff. June 7, 1994. https://library.partnertax.ai/us-la/stat/47_78 2026-05-16 https://library.partnertax.ai/us-la/stat/47_79 2026-05-16 https://library.partnertax.ai/us-la/stat/47_85 2026-05-16 https://library.partnertax.ai/us-la/stat/47_86 2026-05-16 https://library.partnertax.ai/us-la/stat/47_87 2026-05-16 https://library.partnertax.ai/us-la/stat/47_88 2026-05-16 https://library.partnertax.ai/us-la/stat/47_89 2026-05-16 https://library.partnertax.ai/us-la/stat/47_91 Amended by Acts 1958, No. 242, §6. https://library.partnertax.ai/us-la/stat/47_92 Amended by Acts 1950, No. 445, §1; Acts 1970, No. 258, §3; Acts 1973, Ex.Sess., No. 8, §1. https://library.partnertax.ai/us-la/stat/47_93 2026-05-16 https://library.partnertax.ai/us-la/stat/47_94 2026-05-16 https://library.partnertax.ai/us-la/stat/47_95 2026-05-16 https://library.partnertax.ai/us-la/stat/47_96 2026-05-16 https://library.partnertax.ai/us-la/stat/47_97 2026-05-16 https://library.partnertax.ai/us-la/stat/47_98 2026-05-16 https://library.partnertax.ai/us-la/stat/47_101 Amended by Acts 1950, No. 445, §1; Acts 1952, No. 3, §1; Acts 1958, No. 242, §7; Acts 1982, No. 47, §1; Acts 1985, No. 630, §1; Acts 1995, No. 515, §1; Acts 1997, No. 658, §2; Acts 1997, No. 1136, §1, eff. Jan. 1, 1999; Acts 1999, No. 203, §1, applicable to all tax periods beginning after Dec. 31, 1998. https://library.partnertax.ai/us-la/stat/47_102 Amended by Acts 1950, No. 445, §1; Acts 1977, No. 329, §1. https://library.partnertax.ai/us-la/stat/47_103 2026-05-16 https://library.partnertax.ai/us-la/stat/47_104 2026-05-16 https://library.partnertax.ai/us-la/stat/47_105 2026-05-16 https://library.partnertax.ai/us-la/stat/47_106 2026-05-16 https://library.partnertax.ai/us-la/stat/47_107 Added by Acts 1970, No. 454, §1. Amended by Acts 1977, No. 527, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_111 2026-05-16 https://library.partnertax.ai/us-la/stat/47_112 2026-05-16 https://library.partnertax.ai/us-la/stat/47_112.1 Acts 1986, No. 793, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_112.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_113 Added by Acts 1960, No. 342, §1. https://library.partnertax.ai/us-la/stat/47_114 2026-05-16 https://library.partnertax.ai/us-la/stat/47_114.1 Acts 2021, No. 285, §2, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_115 2026-05-16 https://library.partnertax.ai/us-la/stat/47_116 2026-05-16 https://library.partnertax.ai/us-la/stat/47_117 Added by Acts 1960, No. 342, §1. Amended by Acts 1964, No. 106, §1; Acts 1971, No. 11, §1. https://library.partnertax.ai/us-la/stat/47_117.1 Added by Acts 1964, No. 235, §1. Amended by Acts 1971, No. 11, §1. https://library.partnertax.ai/us-la/stat/47_118 Added by Acts 1960, No. 342, §1. Amended by Acts 1971, No. 11, §1; Acts 1976, No. 95, §1, eff. Jan. 1, 1977; Acts 1995, No. 515, §1; Acts 2001, No. 203, §1, eff. May 31, 2001; Acts 2003, No. 1138, §1, eff. July 2, 2003; Acts 2004, No. 53, §1, eff. May 21, 2004; Acts 2006, No. 33, §1. https://library.partnertax.ai/us-la/stat/47_119 Added by Acts 1960, No. 342, §1. https://library.partnertax.ai/us-la/stat/47_120 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.3 Added by Acts 1976, No. 94, §1, eff. Jan. 1, 1977. Amended by Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1985, No. 106, §1, eff. June 29, 1985; Acts 1988, 1st Ex. Sess., No. 4, §1, eff. Mar. 28, 1988. https://library.partnertax.ai/us-la/stat/47_120.21 Acts 1989, No. 645, §1, eff. July 6, 1989; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_120.25 Acts 1990, No. 108, §1. https://library.partnertax.ai/us-la/stat/47_120.26 Acts 1990, No. 108, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_120.31 Acts 2005, No. 151, §2, eff. June 28, 2005. https://library.partnertax.ai/us-la/stat/47_120.32 Acts 2008, No. 123, §1, eff. June 6, 2008; Acts 2024, No. 341, §1, eff. May 28, 2024. https://library.partnertax.ai/us-la/stat/47_120.33 Acts 2009, No. 406, §1. https://library.partnertax.ai/us-la/stat/47_120.34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.35 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.36 Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_120.37 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.39 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.40 Acts 1995, No. 357, §1; Acts 1997, No. 652, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_120.41 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_120.52 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.16.5 Acts 1950, 2nd Ex.Sess., No. 11, §5; Redesignated from R.S. 33:2751 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_337.16.6 Acts 1950, 2nd Ex.Sess., No. 11, §6; Redesignated from R.S. 33:2752 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_337.17 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.18 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.19 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017. https://library.partnertax.ai/us-la/stat/47_337.20 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.20.1 Acts 2005, No. 126, §1, eff. June 22, 2005. https://library.partnertax.ai/us-la/stat/47_337.21 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.22 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2023, No. 21, §1, eff. May 30, 2023. https://library.partnertax.ai/us-la/stat/47_337.23 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.24 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.25 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.26 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1029, §1, eff. July 8, 2010; Acts 2022, No. 596, §1, eff. July 1, 2022. https://library.partnertax.ai/us-la/stat/47_337.27 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015. https://library.partnertax.ai/us-la/stat/47_337.28 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.28.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.29 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2018, No. 143, §1, eff. May 11, 2018. https://library.partnertax.ai/us-la/stat/47_337.30 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.31 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.32 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.33 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2020, No. 278, §1, eff. July 1, 2020. https://library.partnertax.ai/us-la/stat/47_337.34 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.35 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.36 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.37 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.38 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.39 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.40 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.41 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.42 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.43 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.44 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.45 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.46 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2018, No. 143, §1, eff. May 11, 2018. https://library.partnertax.ai/us-la/stat/47_337.47 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.48 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 118, §1, eff. Jan. 1, 2021. https://library.partnertax.ai/us-la/stat/47_337.49 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2020, No. 118, §1, eff. Jan. 1, 2021. https://library.partnertax.ai/us-la/stat/47_337.50 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 118, §1, eff. Jan. 1, 2021. https://library.partnertax.ai/us-la/stat/47_337.51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.51.1 Acts 2025, No. 285, §1, eff. June 11, 2025. https://library.partnertax.ai/us-la/stat/47_337.52 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.53 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_337.54 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 640, §2, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_337.55 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.56 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.57 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.58 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.59 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.60 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.61 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 309, §1, eff. July 1, 2020. https://library.partnertax.ai/us-la/stat/47_337.62 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.63 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.64 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2009, No. 493, §1, eff. July 10, 2009; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018. https://library.partnertax.ai/us-la/stat/47_337.65 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.66 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.67 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2010, No. 1003, §2, eff. Jan. 1, 2011; Acts 2014, No. 640, §2, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_337.68 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.69 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2022, No. 87, §1. https://library.partnertax.ai/us-la/stat/47_337.70 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2022, No. 87, §1. https://library.partnertax.ai/us-la/stat/47_337.71 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 278, §1, eff. July 1, 2020. https://library.partnertax.ai/us-la/stat/47_337.72 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.73 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.74 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.75 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_322.22 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.23 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.24 Acts 1997, No. 823, §1, eff. July 1, 1997; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.25 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.26 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.27 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.28 Acts 1997, No. 339, §1, eff. July 1, 1997; Acts 1999, No. 172, §1, eff. July 1, 1999; Acts 2001, No. 222, §1, eff. June 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.29 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.30 Acts 1997, No. 367, §1, eff. July 1, 1997; Acts 2011, No. 378, §1, eff. July 1, 2011; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.31 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.32 Acts 1997, No. 370, §1, eff. July 1, 1997; Acts 1997, No. 1289, §8, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.33 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.35 Acts 1997, No. 799, §1, eff. July 1, 1997; Acts 1999, No. 381, §1, eff. July 1, 1999; Acts 2001, No. 986, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.36 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.37 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.39 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.40 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.41 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.43 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.44 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.45 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.46 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.47 Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.48 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.49 2026-05-16 https://library.partnertax.ai/us-la/stat/47_323 2026-05-16 https://library.partnertax.ai/us-la/stat/47_324 Acts 2007, No. 455, §1, eff. July 1, 2008. https://library.partnertax.ai/us-la/stat/47_325 2026-05-16 https://library.partnertax.ai/us-la/stat/47_331 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.3 Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 854, §1, eff. July 1, 1995; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.8 Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.12 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.13 R.S. 47:302.26. Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 1999, No. 1380, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.14 Acts 1995, No. 939, §1, eff. July 1, 1995; Acts 2018, No. 446, §1, eff. July 1, 2018; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.15 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.16 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.17 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.18 Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 340, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.19 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.20 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.21 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.22 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.23 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.24 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.25 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.26 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.27 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.28 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.29 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.30 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.31 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.96 Acts 1966, Ex.Sess., No. 22, §5; Redesignated from R.S. 33:2737.15 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.97 Added by Acts 1968, No. 40, §1; Redesignated from R.S. 33:2737.21 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.98 Acts 1968, No. 83, §1; Redesignated from R.S. 33:2737.31 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.99 Acts 1968, No. 83, §2; Redesignated from R.S. 33:2737.32 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.100 Acts 1968, No. 83, §3; Redesignated from R.S. 33:2737.33 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.101 Acts 1968, No. 83, §4; Redesignated from R.S. 33:2737.34 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.102 Acts 1968, No. 83, §5; Redesignated from R.S. 33:2737.35 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.103 Acts 1968, No. 83, §6; Redesignated from R.S. 33:2737.36 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.104 Added by Acts 1968, Ex.Sess., No. 36, §1. Amended by Acts 1969, No. 90, §1; Acts 1976, No. 464, §1; Redesignated from R.S. 33:2737.42 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.105 Added by Acts 1970, No. 98, §1; Redesignated from R.S. 33:2737.43 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.106 Added by Acts 1973, No. 172, §1; Redesignated from R.S. 33:2737.44 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.107 Added by Acts 1980, No. 409, §1, eff. July 18, 1980; Redesignated from R.S. 33:2737.45 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.108 Added by Acts 1980, No. 409, §1, eff. July 18, 1980; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2737.46 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.109 Added by Acts 1981, No. 523, §1, eff. July 19, 1981; Redesignated from R.S. 33:2737.47 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.110 Added by Acts 1982, No. 344, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.110.1 Added by Acts 1982, No. 866, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.111 Acts 1984, No. 151, §1; Redesignated from R.S. 33:2737.49 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.112 Acts 1990, No. 195, §1; Redesignated from R.S. 33:2737.50 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.113 Acts 1990, No. 195, §1; Redesignated from R.S. 33:2737.51 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.114 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.115 Acts 1991, No. 186, §1, eff. July 2, 1991; Redesignated from R.S. 33:2737.53 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.116 Acts 1992, No. 140, §1, eff. June 5, 1992; Redesignated from R.S. 33:2737.54 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.117 Acts 1992, No. 930, §1, eff. July 9, 1992; Redesignated from R.S. 33:2737.55 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.118 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.119 Acts 1992, No. 1006, §1, eff. July 13, 1992; Redesignated from R.S. 33:2737.57 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.120 Acts 1993, No. 839, §1; Redesignated from R.S. 33:2737.58 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.121 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.122 Acts 1995, No. 3, §1, eff. May 17, 1995; Redesignated from R.S. 33:2737.60 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.123 Acts 1995, No. 4, §1, eff. May 18, 1995; Redesignated from R.S. 33:2737.61 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.124 Acts 1995, No. 896, §1; Redesignated from R.S. 33:2737.62 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.125 Acts 1996, No. 3, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.63 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.126 Acts 1996, No. 4, §1, eff. May 31, 1996; Redesignated from R.S. 33:2737.64 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.127 Acts 1996, No. 14, §1, eff. June 26, 1996; Redesignated from R.S. 33:2737.65 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.128 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.129 Acts 1997, No. 1408, §1, eff. July 15, 1997; Redesignated from R.S. 33:2737.67 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.130 Acts 1997, No. 1408, §2, eff. July 15, 1997; Redesignated from R.S. 33:2737.68 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.131 Acts 1997, No. 312, §1, eff. June 17, 1997; Redesignated from R.S. 33:2737.69 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.132 Acts 1998, No. 34, §1, eff. June 24, 1998; Redesignated from R.S. 33:2737.70 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.133 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.134 Acts 1999, No. 293, §1, eff. June 11, 1999; Redesignated from R.S. 33:2737.72 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.135 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.136 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.137 Acts 2000, No. 10, §1, eff. June 15, 2000; Redesignated from R.S. 33:2737.75 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.138 Acts 2001, No. 164, §1, eff. May 25, 2001; Redesignated from R.S. 33:2737.76 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.138.1 Acts 2016, No. 555, §1, eff. July 1, 2016. https://library.partnertax.ai/us-la/stat/47_338.139 Acts 2004, No. 683, §1, eff. July 5, 2004; Redesignated from R.S. 33:2737.77 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.140 Acts 2005, No. 224, §1, eff. June 29, 2005; Redesignated from R.S. 33:2737.78 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.141 Acts 2006, No. 274, §1, eff. June 8, 2006; Redesignated from R.S. 33:2737.79 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.142 Acts 2008, No. 32, §1, eff. May 31, 2008; Redesignated from R.S. 33:2737.80 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.143 Added by Acts 1965, No. 78, §1; Redesignated from R.S. 33:2738 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.144 Acts 1966, No. 264, §1; Redesignated from R.S. 33:2738.21 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.145 Acts 1966, No. 264, §2; Redesignated from R.S. 33:2738.22 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.146 Acts 1966, No. 264, §3; Redesignated from R.S. 33:2738.23 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.147 Acts 1966, No. 264, §4; Redesignated from R.S. 33:2737.24 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.148 Acts 1966, No. 264, §5; Redesignated from R.S. 33:2738.25 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.149 Added by Acts 1968, No. 617, §1. Amended by Acts 1981, No. 820, §1, eff. Aug. 2, 1981; Redesignated from R.S. 33:2738.41 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.150 Added by Acts 1970, No. 340, §1; Redesignated from R.S. 33:2738.42 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.151 Added by Acts 1970, No. 486, §1; Redesignated from R.S. 33:2738.43 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.152 Added by Acts 1972, No. 6, §1; Redesignated from R.S. 33:2738.44 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.153 Added by Acts 1973, No. 155, §2; Redesignated from R.S. 33:2738.45 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.154 Added by Acts 1974, No. 425, §1; Redesignated from R.S. 33:2738.46 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.155 Added by Acts 1974, No. 265, §1; Redesignated from R.S. 33:2738.47 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.156 Added by Acts 1977, No. 437, §1, eff. July 11, 1977; Redesignated from R.S. 33:2738.48 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.157 Added by Acts 1977, No. 244, §1; Redesignated from R.S. 33:2738.49 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_305.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.5 Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_305.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.9 Added by Acts 1964, No. 27, §1. H.C.R. No. 55, 1986 R.S. https://library.partnertax.ai/us-la/stat/47_305.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.12 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.13 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.14 Acts 2025, No. 384, §5, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_305.15 Added by Acts 1973, No. 61, §1. H.C.R. No. 55, 1986 R.S.; Acts 1994, No. 26, §1; Acts 2010, No. 939, §9, eff. July 1, 2010. https://library.partnertax.ai/us-la/stat/47_305.16 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.17 Added by Acts 1975, No. 423, §1. H.C.R. No. 55, 1986 R.S. https://library.partnertax.ai/us-la/stat/47_305.18 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.19 Added by Acts 1975, No. 818, §1. Amended by Acts 1976, No. 553, §1, eff. Jan. 1, 1977; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_305.20 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.21 Acts 2025, No. 384, §5, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_305.22 Acts 2025, No. 384, §5, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_305.23 Acts 2025, No. 384, §4, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_305.24 Acts 2025, No. 494, §1, eff. July 1, 2025. https://library.partnertax.ai/us-la/stat/47_305.25 Acts 2025, No. 506, §1, eff. July 1, 2025. https://library.partnertax.ai/us-la/stat/47_305.26 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.27 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.28 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.29 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.30 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.31 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.32 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.33 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.35 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.36 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.37 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.39 Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_305.40 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.41 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.43 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.44 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.45 Acts 1986, No. 476, §1, eff. July 1, 1986. H.C.R. No. 55, 1986 R.S. https://library.partnertax.ai/us-la/stat/47_305.46 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.47 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.48 Acts 1989, No. 435, §1; Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_305.49 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.50 Acts 2025, No. 384, §3, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_305.51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.52 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.53 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.54 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.56 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.57 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.58 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.59 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.60 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.61 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.62 Acts 2009, No. 453, §1, eff. July 9, 2009; Acts 2023, No. 288, §1, eff. July 1, 2023. https://library.partnertax.ai/us-la/stat/47_305.63 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.64 Acts 2025, No. 384, §5, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_305.65 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.66 Acts 2011, No. 53, §1, eff. Oct. 1, 2011. https://library.partnertax.ai/us-la/stat/47_332.32 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.33 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.35 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.36 Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.37 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.39 Acts 1997, No. 823, §1, eff. July 1, 1997; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.40 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.41 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.43 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.44 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.45 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.46 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.47 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.48 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.49 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.50 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.52 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.53 Acts 2008, No. 250, §1, eff. July 1, 2008; Acts 2009, No. 505, §1, eff. June 30, 2009; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_332.54 2026-05-16 https://library.partnertax.ai/us-la/stat/47_332.55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_333 2026-05-16 https://library.partnertax.ai/us-la/stat/47_335.1 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.2 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.3 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.4 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.5 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.6 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.7 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.8 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_335.9 Acts 2001, No. 72, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_337.1 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.3 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 683, §2, eff. July 5, 2004; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_337.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.5 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_337.5.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.6 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.7 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.10.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.10.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.11.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.11.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.11.3 Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 114, §1; Redesignated from R.S. 33:2753 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_337.11.4 Acts 2024, No. 592, §1, eff. June 11, 2024. https://library.partnertax.ai/us-la/stat/47_337.12 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.12.1 Acts 2019, No. 359, §1, eff. June 11, 2019. https://library.partnertax.ai/us-la/stat/47_337.13 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.13.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.14 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 134, §1. https://library.partnertax.ai/us-la/stat/47_337.14.1 Acts 2022, No. 669, §1. https://library.partnertax.ai/us-la/stat/47_337.15 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2013, No. 158, §2, eff. June 7, 2013. https://library.partnertax.ai/us-la/stat/47_337.16 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.16.1 R.S. 47:341 et seq. https://library.partnertax.ai/us-la/stat/47_337.16.2 Acts 1950, 2nd Ex.Sess., No. 11, §2; Redesignated from R.S. 33:2748 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_337.16.3 R.S. 47:1501 et seq. https://library.partnertax.ai/us-la/stat/47_337.16.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.67 Acts 2011, No. 331, §1, eff. Oct. 1, 2011. https://library.partnertax.ai/us-la/stat/47_305.68 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.69 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.70 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.71 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.72 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.73 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.74 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.75 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.76 Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No. 79, §1, eff. July 1, 2022; Acts 2023, No. 382, §1, eff. July 1, 2023; Acts 2024, No. 76, §1, eff. July 1, 2024. https://library.partnertax.ai/us-la/stat/47_305.77 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.78 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.79 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.80 2026-05-16 https://library.partnertax.ai/us-la/stat/47_305.81 Acts 2024, No. 327, §1, eff. May 28, 2024. https://library.partnertax.ai/us-la/stat/47_306 Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_306.1 Added by Acts 1956, No. 438, §1. Amended by Acts 1958, No. 440, §1. https://library.partnertax.ai/us-la/stat/47_306.2 Acts 2005, No. 126, §1, eff. June 22, 2005. https://library.partnertax.ai/us-la/stat/47_306.3 Acts 2005, No. 151, §3, eff. June 28, 2005. https://library.partnertax.ai/us-la/stat/47_306.4 Acts 2016, No. 443, §1, eff. July 1, 2016. https://library.partnertax.ai/us-la/stat/47_306.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_306.6 Acts 2024, 3rd Ex. Sess., No. 15, §1, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_307 Acts 1948, No. 9, §8; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_308 Acts 1991, No. 691, §1, eff. July 18, 1991. https://library.partnertax.ai/us-la/stat/47_309 2026-05-16 https://library.partnertax.ai/us-la/stat/47_309.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_310 2026-05-16 https://library.partnertax.ai/us-la/stat/47_311 Acts 2001, No. 1032, §15. https://library.partnertax.ai/us-la/stat/47_312 Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_313 2026-05-16 https://library.partnertax.ai/us-la/stat/47_314 Amended by Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024. https://library.partnertax.ai/us-la/stat/47_315 2026-05-16 https://library.partnertax.ai/us-la/stat/47_315.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_315.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_315.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_315.4 Acts 1999, No. 1266, §1, eff. July 12, 1999. https://library.partnertax.ai/us-la/stat/47_315.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_316 2026-05-16 https://library.partnertax.ai/us-la/stat/47_317 2026-05-16 https://library.partnertax.ai/us-la/stat/47_318 2026-05-16 https://library.partnertax.ai/us-la/stat/47_321 2026-05-16 https://library.partnertax.ai/us-la/stat/47_321.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.5 Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2018, No. 446, §1, eff. July 1, 2018; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.6 Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2001, No. 986, §1, eff. July 1, 2001; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.9 Acts 1997, No. 808, §1, eff. July 1, 1997; Acts 1999, No. 1324, §1, eff. July 1, 1999; Acts 2025, No. 163, §1, eff. June 8, 2025; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.12 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.13 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.14 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.15 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.16 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.17 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.18 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.19 Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2003, No. 799, §1, eff. July 1, 2003; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_322.20 2026-05-16 https://library.partnertax.ai/us-la/stat/47_322.21 Acts 1997, No. 337, §1, eff. July 1, 1997; Acts 1999, No. 137, §1, eff. July 1, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_338.34 Acts 1962, No. 300, §5; Redesignated from R.S. 33:2717.5 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.35 Acts 1962, No. 300, §6; Redesignated from R.S. 33:2717.6 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.36 Acts 1962, No. 300, §7; Redesignated from R.S. 33:2717.7 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.37 Acts 1962, No. 300, §8; Redesignated from R.S. 33:2717.8 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.38 Acts 1962, No. 300, §9; Redesignated from R.S. 33:2717.9 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.39 Acts 1962, No. 300, §10; Redesignated from R.S. 33:2717.10 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.40 Acts 1962, No. 300, §11; Redesignated from R.S. 33:2717.11 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.41 Acts 1962, No. 300, §12; Redesignated from R.S. 33:2717.12 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.42 Acts 1962, No. 300, §13; Redesignated from R.S. 33:2717.13 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.43 Acts 1962, No. 300, §14; Redesignated from R.S. 33:2717.14 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.44 Acts 1962, No. 300, §15; Redesignated from R.S. 33:2717.15 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.45 Acts 1962, No. 300, §16; Redesignated from R.S. 33:2717.16 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.46 Acts 1962, No. 300, §17; Redesignated from R.S. 33:2717.17 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.47 Acts 1962, No. 300, §18; Acts 2011, 1st Ex. Sess., No. 20, §1, eff. June 12, 2011; Redesignated from R.S. 33:2717.18 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.48 Acts 1957, No. 50, §1. Amended by Acts 1961, No. 59, §1; Acts 1962, No. 155, §§1, 2; Acts 1964, No. 17, §1; Acts 1964, No. 25, §1; Acts 1965, No. 134, §1; Acts 1966, No. 400, §1; Acts 1968, No. 34, §1; Acts 1968, No. 616, §1; Acts 1974, No. 379, §1; Acts 1974, No. 484, §1; Acts 1974, No. 528, §1; Acts 1976, No. 543, §1; Redesignated from R.S. 33:2721 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.49 Added by Acts 1973, No. 155, §1; Redesignated from R.S. 33:2721.1 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.50 Added by Acts 1974, No. 280, §1; Redesignated from R.S. 33:2721.2 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.51 Added by Acts 1980, No. 148, §1, eff. July 2, 1980; Redesignated from R.S. 33:2721.3 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.52 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.53 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.54 Acts 1984, No. 639, §1, eff. July 12, 1984; Acts 1987, No. 262, §1, eff. July 3, 1987; Acts 1992, No. 746, §1, eff. July 7, 1992; Acts 1997, No. 658, §2; Acts 1999, No. 679, §1, eff. July 1, 1999; Redesignated from R.S. 33:2721.6 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.54.1 Acts 2018, No. 539, §1, eff. May 28, 2018. https://library.partnertax.ai/us-la/stat/47_338.55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.56 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.57 Acts 1996, No. 2, §1, eff. May 31, 1996; Redesignated from R.S. 33:2721.9 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.58 Acts 1997, No. 2, §1, eff. May 1, 1997; Redesignated from R.S. 33:2721.10 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.59 Acts 1998, No. 33, §1, eff. June 24, 1998; Redesignated from R.S. 33:2721.11 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.60 Acts 1999, No. 16, §1, eff. May 20, 1999; Redesignated from R.S. 33:2721.12 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.61 Acts 2003, No. 399, §1, eff. June 18, 2003; Redesignated from R.S. 33:2721.13 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.62 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.63 Acts 2006, No. 135, §1, eff. July 1, 2006; Redesignated from R.S. 33:2721.15 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.64 Acts 2006, No. 366, §1, eff. June 15, 2006; Redesignated from R.S. 33:2721.16 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.64.1 Acts 2013, No. 245, §1. https://library.partnertax.ai/us-la/stat/47_338.65 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2722 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.66 Acts 1989, No. 281, §1, eff. June 27, 1989; Redesignated from R.S. 33:2722.1 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.67 Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §1; Acts 1961, No. 64, §1; Acts 1965, No. 134, §2; Redesignated from R.S. 33:2723 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.68 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.69 Acts 1957, No. 50, §1. Amended by Acts 1966, No. 509, §2; Redesignated from R.S. 33:2725 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.70 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2726 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.71 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2727 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.72 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2728 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.73 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2729 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.74 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2730 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.75 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2731 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.76 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2732 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.77 Acts 1957, No. 50, §1; Redesignated from R.S. 33:2733 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.78 Acts 1957, No. 50, §1. Amended by Acts 1958, No. 227, §2; Acts 1966, No. 509, §3; Redesignated from R.S. 33:2734 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.79 Acts 1962, No. 276, §1; Redesignated from R.S. 33:2735.1 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.80 Acts 1962, No. 276, §2; Redesignated from R.S. 33:2735.2 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.81 Acts 1962, No. 276, §3; Redesignated from R.S. 33:2735.3 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.82 Acts 1962, No. 276, §4; Redesignated from R.S. 33:2735.4 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.83 Added by Acts 1964, No. 477, §1; Redesignated from R.S. 33:2736 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.84 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.85 Added by Acts 1964, Ex.Sess., No. 29, §§2, 3. Amended by Acts 1966, No. 24, §1, eff. June 30, 1966, at 8:30 P.M.; Acts 1966, No. 415, §1; Redesignated from R.S. 33:2737.1 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.86 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.87 Added by Acts 1966, Ex.Sess., No. 20, §1; Redesignated from R.S. 33:2737.5 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.88 Added by Acts 1970, No. 566, §1; Redesignated from R.S. 33:2737.6 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.89 Added by Acts 1970, No. 676, §1; Redesignated from R.S. 33:2737.7 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.90 Added by Acts 1974, No. 14, §1; Redesignated from R.S. 33:2737.8 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.91 Added by Acts 1976, No. 62, §1; Redesignated from R.S. 33:2737.9 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.92 Acts 1966, Ex.Sess., No. 22, §1; Redesignated from R.S. 33:2737.11 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.93 Acts 1966, Ex.Sess., No. 22, §2; Redesignated from R.S. 33:2737.12 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.94 Acts 1966, Ex.Sess., No. 22, §3; Redesignated from R.S. 33:2737.13 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.95 Acts 1966, Ex.Sess., No. 22, §4; Redesignated from R.S. 33:2737.14 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_337.76 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.77 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.78 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.79 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015. https://library.partnertax.ai/us-la/stat/47_337.80 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2020, No. 309, §1, eff. July 1, 2020; Acts 2022, No. 87, §1. https://library.partnertax.ai/us-la/stat/47_337.81 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.81.1 Acts 2014, No. 640, §2, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_337.82 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.83 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.84 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.85 Acts 2003, No. 73, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_337.86 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.87 Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017. https://library.partnertax.ai/us-la/stat/47_337.91 Acts 2004, No. 469, §1, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_337.92 Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2017, No. 274, §2, eff. June 16, 2017. https://library.partnertax.ai/us-la/stat/47_337.93 Acts 2004, No. 469, §1, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_337.94 Acts 2004, No. 469, §1, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_337.95 Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013. https://library.partnertax.ai/us-la/stat/47_337.96 Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013. https://library.partnertax.ai/us-la/stat/47_337.97 2026-05-16 https://library.partnertax.ai/us-la/stat/47_337.98 Acts 2004, No. 469, §1, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_337.99 Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2013, No. 220, §21, eff. June 11, 2013. https://library.partnertax.ai/us-la/stat/47_337.100 Acts 2004, No. 469, §1, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_337.101 Acts 2008, No. 762, §1, eff. July 6, 2008; Acts 2014, No. 640, §§2, 4, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_337.102 Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2022, No. 596, §1, eff. July 1, 2022; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2025, No. 285, §1, eff. June 11, 2025. https://library.partnertax.ai/us-la/stat/47_338.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.2 Added by Acts 1968, No. 659, §1; Redesignated from R.S. 33:2711.1 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.3 Added by Acts 1970, No. 559, §2; Redesignated from R.S. 33:2711.2 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.4 Added by Acts 1970, No. 680, §1; Acts 2005, No. 366, §1, eff. June 30, 2005; Redesignated from R.S. 33:2711.3 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.5 Added by Acts 1970, No. 181, §1; Redesignated from R.S. 33:2711.4 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.6 Added by Acts 1972, No. 18, §1; Redesignated from R.S. 33:2711.5 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.7 Added by Acts 1974, No. 589, §1; Redesignated from R.S. 33:2711.6 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.9 Acts 1986, No. 111, §1; Redesignated from R.S. 33:2711.8 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.10 Acts 1987, No. 521, §1, eff. July 9, 1987; Acts 2005, 1st Ex. Sess., No. 60, §1, eff. Dec. 6, 2005; Redesignated from R.S. 33:2711.9 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.11 Acts 1989, No. 168, §1, eff. June 22, 1989; Redesignated from R.S. 33:2711.10 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.12 Acts 1992, No. 195, §1; Acts 1999, No. 879, §1, eff. July 2, 1999; Redesignated from R.S. 33:2711.11 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.13 Acts 1993, No. 799, §1; Redesignated from R.S. 33:2711.12 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.14 Acts 1996, No. 22, §1, eff. June 27, 1996; Redesignated from R.S. 33:2711.13 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.15 Acts 1997, No. 650, §1, eff. July 3, 1997; Redesignated from R.S. 33:2711.14 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.16 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.17 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.18 Acts 1999, No. 1129, §1, eff. July 9, 1999; Redesignated from R.S. 33:2711.17 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.19 Acts 2003, No. 695, §1, eff. June 27, 2003; Redesignated from R.S. 33:2711.19 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.20 Acts 2004, No. 235, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.20 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.21 Acts 2004, No. 244, §1, eff. June 15, 2004; Redesignated from R.S. 33:2711.21 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.22 Acts 2004, No. 323, §1, eff. June 18, 2004; Redesignated from R.S. 33:2711.22 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.23 Acts 2004, No. 681, §1, eff. July 5, 2004; Redesignated from R.S. 33:2711.23 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.24 Acts 2008, No. 99, §1, eff. July 1, 2008; Redesignated from R.S. 33:2711.24 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.24.1 Acts 2014, No. 545, §1, eff. June 9, 2014. https://library.partnertax.ai/us-la/stat/47_338.24.2 Acts 2015, No. 339, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_338.24.3 Acts 2016, No. 13, §1, eff. May 9, 2016. https://library.partnertax.ai/us-la/stat/47_338.24.4 Acts 2017, No. 175, §1, eff. June 12, 2017. https://library.partnertax.ai/us-la/stat/47_338.24.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.24.6 Acts 2019, No. 189, §2, eff. June 11, 2019. https://library.partnertax.ai/us-la/stat/47_338.25 Amended by Acts 1951, 1st Ex.Sess., No. 16, §1; Redesignated from R.S. 33:2712 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.26 Acts 1950, No. 285, §3; Redesignated from R.S. 33:2713 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.27 Acts 1950, No. 285, §4; Redesignated from R.S. 33:2714 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.28 Acts 1950, No. 285, §5. Amended by Acts 1950, 2nd Ex. Sess., No. 18, §1; Redesignated from R.S. 33:2715 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.29 Acts 1957, No. 29, §1; Acts 1998, No. 23, §1, eff. July 1, 1998; Acts 2003, No. 73, §3, eff. July 1, 2003; Redesignated from R.S. 33:2716 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.30 Acts 1962, No. 300, §1. Amended by Acts 1968, No. 214, §1; Redesignated from R.S. 33:2717.1 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.31 Acts 1962, No. 300, §2; Redesignated from R.S. 33:2717.2 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.32 Acts 1962, No. 300, §3; Redesignated from R.S. 33:2717.3 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.33 Acts 1962, No. 300, §4; Redesignated from R.S. 33:2717.4 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_463.123 Acts 2003, No. 385, §1. https://library.partnertax.ai/us-la/stat/47_463.124 Acts 2003, No. 385, §1. https://library.partnertax.ai/us-la/stat/47_463.125 Acts 2003, No. 1242, §1, eff. July 7, 2003. https://library.partnertax.ai/us-la/stat/47_463.126 Acts 2004, No. 245, §1. https://library.partnertax.ai/us-la/stat/47_463.127 Acts 2004, No. 245, §1. https://library.partnertax.ai/us-la/stat/47_463.128 Acts 2004, No. 849, §1. https://library.partnertax.ai/us-la/stat/47_463.129 Acts 2005, No. 484, §1. https://library.partnertax.ai/us-la/stat/47_463.130 Acts 2005, No. 484, §1. https://library.partnertax.ai/us-la/stat/47_463.131 Acts 2006, No. 303, §1; Acts 2017, No. 3, §2, eff. Jan. 1, 2018. https://library.partnertax.ai/us-la/stat/47_463.132 Acts 2006, No. 303, §1. https://library.partnertax.ai/us-la/stat/47_463.133 Acts 2006, No. 405, §1. https://library.partnertax.ai/us-la/stat/47_463.134 Acts 2006, No. 564, §1. https://library.partnertax.ai/us-la/stat/47_463.135 Acts 2007, No. 434, §1. https://library.partnertax.ai/us-la/stat/47_463.136 Acts 2008, No. 700, §1. https://library.partnertax.ai/us-la/stat/47_463.137 Acts 2008, No. 516, §1, eff. June 1, 2009; Acts 2009, No. 224, §2, eff. June 1, 2009. https://library.partnertax.ai/us-la/stat/47_463.138 Acts 2008, No. 593, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_463.139 Acts 2009, No. 293, §1; Acts 2021, No. 244, §§1, 2, eff. June 14, 2021. https://library.partnertax.ai/us-la/stat/47_463.140 Acts 2009, No. 293, §1. https://library.partnertax.ai/us-la/stat/47_463.141 Acts 2010, No. 20, §1. https://library.partnertax.ai/us-la/stat/47_463.142 Acts 2010, No. 89, §1. https://library.partnertax.ai/us-la/stat/47_463.143 Acts 2010, No. 331, §1. https://library.partnertax.ai/us-la/stat/47_463.144 Acts 2010, No. 532, §1. https://library.partnertax.ai/us-la/stat/47_463.145 Acts 2010, No. 657, §1. https://library.partnertax.ai/us-la/stat/47_463.146 Acts 2010, No. 657, §1. https://library.partnertax.ai/us-la/stat/47_463.147 Acts 2010, No. 657, §1. https://library.partnertax.ai/us-la/stat/47_463.148 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.149 Acts 2010, No. 841, §1, eff. July 1, 2010; Acts 2021, No. 114, §13, eff. July 1, 2022. https://library.partnertax.ai/us-la/stat/47_463.150 Acts 2010, No. 991, §1. https://library.partnertax.ai/us-la/stat/47_463.151 Acts 2010, No. 991, §1. https://library.partnertax.ai/us-la/stat/47_463.152 Acts 2011, No. 97, §1. https://library.partnertax.ai/us-la/stat/47_463.153 Acts 2011, No. 97, §1. https://library.partnertax.ai/us-la/stat/47_463.154 Acts 2011, No. 239, §1. https://library.partnertax.ai/us-la/stat/47_463.155 Acts 2012, No. 22, §1. https://library.partnertax.ai/us-la/stat/47_463.156 Acts 2012, No. 105, §1. https://library.partnertax.ai/us-la/stat/47_463.157 Acts 2012, No. 246, §1; Acts 2022, No. 2, §1, eff. May 13, 2022. https://library.partnertax.ai/us-la/stat/47_463.158 Acts 2012, No. 314, §1. https://library.partnertax.ai/us-la/stat/47_463.159 Acts 2012, No. 440, §1. https://library.partnertax.ai/us-la/stat/47_463.160 Acts 2013, No. 76, §1. https://library.partnertax.ai/us-la/stat/47_463.161 Acts 2013, No. 150, §1. https://library.partnertax.ai/us-la/stat/47_463.162 Acts 2013, No. 192, §1. https://library.partnertax.ai/us-la/stat/47_463.163 Acts 2013, No. 276, §1. https://library.partnertax.ai/us-la/stat/47_463.164 Acts 2013, No. 276, §1. https://library.partnertax.ai/us-la/stat/47_463.165 Acts 2014, No. 10, §1. https://library.partnertax.ai/us-la/stat/47_463.166 Acts 2014, No. 11, §1. https://library.partnertax.ai/us-la/stat/47_463.167 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.168 Acts 2014, No. 46, §1. https://library.partnertax.ai/us-la/stat/47_463.169 Acts 2014, No. 96, §1. https://library.partnertax.ai/us-la/stat/47_463.170 Acts 2014, No. 98, §1; Acts 2016, No. 296, §1. https://library.partnertax.ai/us-la/stat/47_463.171 Acts 2014, No. 131, §1. https://library.partnertax.ai/us-la/stat/47_463.172 Acts 2014, No. 302, §1. https://library.partnertax.ai/us-la/stat/47_463.173 Acts 2014, No. 343, §1. https://library.partnertax.ai/us-la/stat/47_463.174 Acts 2014, No. 344, §1. https://library.partnertax.ai/us-la/stat/47_463.175 Acts 2014, No. 348, §1. https://library.partnertax.ai/us-la/stat/47_463.176 Acts 2014, No. 431, §1. https://library.partnertax.ai/us-la/stat/47_463.177 Acts 2014, No. 449, §1. https://library.partnertax.ai/us-la/stat/47_463.178 Acts 2014, No. 468, §1. https://library.partnertax.ai/us-la/stat/47_463.179 Acts 2014, No. 475, §1. https://library.partnertax.ai/us-la/stat/47_463.180 Acts 2014, No. 567, §1. https://library.partnertax.ai/us-la/stat/47_463.181 Acts 2014, No. 589, §1. https://library.partnertax.ai/us-la/stat/47_463.182 Acts 2014, No. 199, §1; Acts 2014, No. 282, §1. https://library.partnertax.ai/us-la/stat/47_463.183 Acts 2015, No. 6, §1. https://library.partnertax.ai/us-la/stat/47_463.184 Acts 2015, No. 32, §1. https://library.partnertax.ai/us-la/stat/47_463.185 Acts 2015, No. 32, §1. https://library.partnertax.ai/us-la/stat/47_463.186 Acts 2015, No. 32, §1. https://library.partnertax.ai/us-la/stat/47_463.60 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.61 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.62 Acts 1999, No. 749, §1. https://library.partnertax.ai/us-la/stat/47_463.63 Acts 1999, No. 756, §1. https://library.partnertax.ai/us-la/stat/47_463.64 Acts 1999, No. 756, §1. https://library.partnertax.ai/us-la/stat/47_463.65 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.66 Acts 1999, No. 779, §1. https://library.partnertax.ai/us-la/stat/47_463.67 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.68 Acts 1999, No. 866, §1. https://library.partnertax.ai/us-la/stat/47_463.69 Acts 1999, No. 908, §1. https://library.partnertax.ai/us-la/stat/47_463.70 Acts 1999, No. 925, §1. https://library.partnertax.ai/us-la/stat/47_463.71 Acts 1999, No. 925, §1; Acts 2012, No. 334, §1. https://library.partnertax.ai/us-la/stat/47_463.71.1 Acts 2015, No. 32, §1. https://library.partnertax.ai/us-la/stat/47_463.72 Acts 1999, No. 925, §1; Acts 2001, No. 1131, §1. https://library.partnertax.ai/us-la/stat/47_463.73 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.74 Acts 1999, No. 951, §1. https://library.partnertax.ai/us-la/stat/47_463.75 Acts 1999, No. 1033, §1. https://library.partnertax.ai/us-la/stat/47_463.76 Acts 1999, No. 1070, §1. https://library.partnertax.ai/us-la/stat/47_463.77 Acts 1999, No. 1244, §1. https://library.partnertax.ai/us-la/stat/47_463.78 Acts 1999, No. 1254, §1. https://library.partnertax.ai/us-la/stat/47_463.79 Acts 1999, No. 1254, §1. https://library.partnertax.ai/us-la/stat/47_463.80 Acts 1999, No. 1254, §1. https://library.partnertax.ai/us-la/stat/47_463.81 Acts 2000, 1st Ex. Sess., No. 85, §1; Acts 2010, No. 43, §1. https://library.partnertax.ai/us-la/stat/47_463.82 Acts 2000, 1st Ex. Sess., No. 108, §1. https://library.partnertax.ai/us-la/stat/47_463.83 Acts 2001, No. 660, §1. https://library.partnertax.ai/us-la/stat/47_463.84 Acts 2001, No. 661, §1. https://library.partnertax.ai/us-la/stat/47_463.85 Acts 2001, No. 662, §1. https://library.partnertax.ai/us-la/stat/47_463.86 Acts 2001, No. 663, §1. https://library.partnertax.ai/us-la/stat/47_463.87 Acts 2001, No. 664, §1. https://library.partnertax.ai/us-la/stat/47_463.88 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.89 Acts 2001, No. 666, §1. https://library.partnertax.ai/us-la/stat/47_463.90 Acts 2001, No. 673, §1, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_463.91 Acts 2001, No. 677, §1. https://library.partnertax.ai/us-la/stat/47_463.92 Acts 2001, No. 692, §1. https://library.partnertax.ai/us-la/stat/47_463.93 Acts 2001, No. 692, §1; Acts 2001, No. 1001, §1. https://library.partnertax.ai/us-la/stat/47_463.94 Acts 2001, No. 764, §1; Acts 2003, No. 227, §1. https://library.partnertax.ai/us-la/stat/47_463.95 Acts 2001, No. 777, §1. https://library.partnertax.ai/us-la/stat/47_463.96 Acts 2001, No. 958, §1. https://library.partnertax.ai/us-la/stat/47_463.97 Acts 2001, No. 961, §1. https://library.partnertax.ai/us-la/stat/47_463.98 Acts 2001, No. 961, §1. https://library.partnertax.ai/us-la/stat/47_463.99 Acts 2001, No. 962, §1. https://library.partnertax.ai/us-la/stat/47_463.100 Acts 2001, No. 966, §1. https://library.partnertax.ai/us-la/stat/47_463.101 Acts 2001, No. 966, §1. https://library.partnertax.ai/us-la/stat/47_463.102 Acts 2001, No. 987, §1; Acts 2010, No. 985, §1. https://library.partnertax.ai/us-la/stat/47_463.103 Acts 2001, No. 1001, §1; Acts 2009, No. 140, §1. https://library.partnertax.ai/us-la/stat/47_463.104 Acts 2001, No. 1006, §1. https://library.partnertax.ai/us-la/stat/47_463.105 Acts 2001, No. 1078, §1. https://library.partnertax.ai/us-la/stat/47_463.106 Acts 2001, No. 1089, §1. https://library.partnertax.ai/us-la/stat/47_463.107 Acts 2001, No. 1168, §1. https://library.partnertax.ai/us-la/stat/47_463.108 Acts 2002, 1st Ex. Sess., No. 23, §1; Acts 2022, No. 227, §§1, 2. https://library.partnertax.ai/us-la/stat/47_463.109 Acts 2002, 1st Ex. Sess., No. 53, §1; Acts 2006, No. 58, §1; Acts 2016, No. 26, §1. https://library.partnertax.ai/us-la/stat/47_463.110 Acts 2002, 1st Ex. Sess., No. 53, §1. https://library.partnertax.ai/us-la/stat/47_463.111 Acts 2003, No. 13, §1; Acts 2016, No. 24, §1. https://library.partnertax.ai/us-la/stat/47_463.112 Acts 2003, No. 21, §1, eff. May 23, 2003; Acts 2025, No. 477, §16, eff. Oct. 1, 2027. https://library.partnertax.ai/us-la/stat/47_463.113 Acts 2003, No. 94, §1. https://library.partnertax.ai/us-la/stat/47_463.114 Acts 2003, No. 192, §1. https://library.partnertax.ai/us-la/stat/47_463.115 Acts 2003, No. 212, §1. https://library.partnertax.ai/us-la/stat/47_463.116 Acts 2003, No. 252, §1. https://library.partnertax.ai/us-la/stat/47_463.117 Acts 2003, No. 259, §1. https://library.partnertax.ai/us-la/stat/47_463.118 Acts 2003, No. 259, §1. https://library.partnertax.ai/us-la/stat/47_463.119 Acts 2003, No. 259, §1. https://library.partnertax.ai/us-la/stat/47_463.120 Acts 2003, No. 259, §1. https://library.partnertax.ai/us-la/stat/47_463.121 Acts 2003, No. 385, §1; Acts 2008, No. 700, §1. https://library.partnertax.ai/us-la/stat/47_463.122 Acts 2003, No. 385, §1; Acts 2008, No. 700, §1. https://library.partnertax.ai/us-la/stat/47_338.222 Acts 2020, No. 270, §1, eff. June 11, 2020. https://library.partnertax.ai/us-la/stat/47_338.223 Acts 2022, No. 365, §1. https://library.partnertax.ai/us-la/stat/47_338.224 Acts 2022, No. 429, §1, eff. June 15, 2022. https://library.partnertax.ai/us-la/stat/47_338.225 Acts 2023, No. 248, §1, eff. June 9, 2023. https://library.partnertax.ai/us-la/stat/47_338.226 Acts 2023, No. 274, §1, eff. July 1, 2023. https://library.partnertax.ai/us-la/stat/47_338.261 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.262 Acts 1995, No. 972, §1, eff. July 1, 1995; Redesignated from R.S. 33:2740.32 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.263 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.264 Acts 2018, No. 609, §1, eff. July 1, 2018. https://library.partnertax.ai/us-la/stat/47_339 2026-05-16 https://library.partnertax.ai/us-la/stat/47_339.1 R.S. 47:340(E)(3) or an appropriation. Acts 2022, No. 685, §1, eff. Jan. 1, 2023. https://library.partnertax.ai/us-la/stat/47_340 2026-05-16 https://library.partnertax.ai/us-la/stat/47_340.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_341 2026-05-16 https://library.partnertax.ai/us-la/stat/47_342 2026-05-16 https://library.partnertax.ai/us-la/stat/47_343 2026-05-16 https://library.partnertax.ai/us-la/stat/47_344 2026-05-16 https://library.partnertax.ai/us-la/stat/47_345 2026-05-16 https://library.partnertax.ai/us-la/stat/47_346 2026-05-16 https://library.partnertax.ai/us-la/stat/47_347 2026-05-16 https://library.partnertax.ai/us-la/stat/47_348 2026-05-16 https://library.partnertax.ai/us-la/stat/47_349 2026-05-16 https://library.partnertax.ai/us-la/stat/47_349.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_350 2026-05-16 https://library.partnertax.ai/us-la/stat/47_351 2026-05-16 https://library.partnertax.ai/us-la/stat/47_351.1 Acts 2016, No. 335, §1, eff. June 5, 2016. https://library.partnertax.ai/us-la/stat/47_352 2026-05-16 https://library.partnertax.ai/us-la/stat/47_353 2026-05-16 https://library.partnertax.ai/us-la/stat/47_353.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_354 Acts 1950, No. 105, §1; Acts 1977, No. 520, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1989, No. 332, §1, eff. Jan. 1, 1990; Acts 1990, No. 810, §1; Acts 1991, No. 319, §1. https://library.partnertax.ai/us-la/stat/47_354.1 Acts 2007, No. 426, §1. https://library.partnertax.ai/us-la/stat/47_355 2026-05-16 https://library.partnertax.ai/us-la/stat/47_356 2026-05-16 https://library.partnertax.ai/us-la/stat/47_357 Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1991, No. 319, §1. https://library.partnertax.ai/us-la/stat/47_358 Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1998, No. 45, §1, eff. Jan. 1, 1999; Acts 2000, No. 7, §1; Acts 2002, No. 48, §1. https://library.partnertax.ai/us-la/stat/47_359 2026-05-16 https://library.partnertax.ai/us-la/stat/47_360 2026-05-16 https://library.partnertax.ai/us-la/stat/47_361 2026-05-16 https://library.partnertax.ai/us-la/stat/47_362 2026-05-16 https://library.partnertax.ai/us-la/stat/47_363 2026-05-16 https://library.partnertax.ai/us-la/stat/47_364 2026-05-16 https://library.partnertax.ai/us-la/stat/47_365 2026-05-16 https://library.partnertax.ai/us-la/stat/47_367 2026-05-16 https://library.partnertax.ai/us-la/stat/47_368 2026-05-16 https://library.partnertax.ai/us-la/stat/47_376 2026-05-16 https://library.partnertax.ai/us-la/stat/47_377 2026-05-16 https://library.partnertax.ai/us-la/stat/47_380 2026-05-16 https://library.partnertax.ai/us-la/stat/47_381 2026-05-16 https://library.partnertax.ai/us-la/stat/47_382 2026-05-16 https://library.partnertax.ai/us-la/stat/47_385 2026-05-16 https://library.partnertax.ai/us-la/stat/47_385.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_386 2026-05-16 https://library.partnertax.ai/us-la/stat/47_389 2026-05-16 https://library.partnertax.ai/us-la/stat/47_390 2026-05-16 https://library.partnertax.ai/us-la/stat/47_391 2026-05-16 https://library.partnertax.ai/us-la/stat/47_392 2026-05-16 https://library.partnertax.ai/us-la/stat/47_404 2026-05-16 https://library.partnertax.ai/us-la/stat/47_451 Acts 2018, No. 675, §2. https://library.partnertax.ai/us-la/stat/47_452 2026-05-16 https://library.partnertax.ai/us-la/stat/47_461 2026-05-16 https://library.partnertax.ai/us-la/stat/47_462 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.1 Acts 1988, No. 538, §1. https://library.partnertax.ai/us-la/stat/47_463.1.1 Acts 1997, No. 1425, §1. https://library.partnertax.ai/us-la/stat/47_504 Amended by Acts 1954, No. 27, §2; Acts 1986, No. 70, §1. https://library.partnertax.ai/us-la/stat/47_505 2026-05-16 https://library.partnertax.ai/us-la/stat/47_506 Amended by Acts 1974, No. 145, §1; Acts 1975, No. 8, §1. https://library.partnertax.ai/us-la/stat/47_507 2026-05-16 https://library.partnertax.ai/us-la/stat/47_508 2026-05-16 https://library.partnertax.ai/us-la/stat/47_509 2026-05-16 https://library.partnertax.ai/us-la/stat/47_509.1 Acts 1991, No. 466, §1. https://library.partnertax.ai/us-la/stat/47_510 Amended by Acts 1968, No. 274, §1; Acts 1975, No. 362, §1; Acts 1978, No. 668, §1; Acts 1980, No. 403, §1, eff. July 18, 1980; Acts 1995, No. 574, §1; Acts 2004, No. 418, §1. https://library.partnertax.ai/us-la/stat/47_511 Acts 1984, No. 420, §1; Acts 1999, No. 464, §1; Acts 2003, No. 1159, §1, eff. July 2, 2003. https://library.partnertax.ai/us-la/stat/47_511.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_511.2 Acts 1999, No. 463, §1. https://library.partnertax.ai/us-la/stat/47_511.3 Acts 1999, No. 564, §1. https://library.partnertax.ai/us-la/stat/47_511.4 Acts 2019, No. 333, §1. https://library.partnertax.ai/us-la/stat/47_512 2026-05-16 https://library.partnertax.ai/us-la/stat/47_513 Amended by Acts 1977, No. 300, §1. https://library.partnertax.ai/us-la/stat/47_513.1 Acts 2014, No. 414, §1. https://library.partnertax.ai/us-la/stat/47_513.2 Acts 2016, No. 479, §1. https://library.partnertax.ai/us-la/stat/47_514 2026-05-16 https://library.partnertax.ai/us-la/stat/47_515 2026-05-16 https://library.partnertax.ai/us-la/stat/47_516 2026-05-16 https://library.partnertax.ai/us-la/stat/47_517 2026-05-16 https://library.partnertax.ai/us-la/stat/47_518 Amended by Acts 1966, No. 188, §1. https://library.partnertax.ai/us-la/stat/47_519 2026-05-16 https://library.partnertax.ai/us-la/stat/47_519.1 Acts 1991, No. 466, §1, eff. July 15, 1991; Acts 1992, No. 631, §2, eff. July 2, 1992. https://library.partnertax.ai/us-la/stat/47_519.2 Acts 1990, No. 125, §1; Acts 1992, No. 626, §1; Acts 1993, No. 33, §1, eff. May 18, 1993. https://library.partnertax.ai/us-la/stat/47_520 Acts 1995, No. 229, §1, eff. June 14, 1995. https://library.partnertax.ai/us-la/stat/47_521 Acts 2001, No. 139, §1; Acts 2025, No. 509, §1, eff. July 1, 2025. https://library.partnertax.ai/us-la/stat/47_522 Acts 2009, No. 435, §2, eff. July 1, 2010. https://library.partnertax.ai/us-la/stat/47_531 Amended by Acts 1972, No. 96, §7, eff. Jan. 1, 1973. https://library.partnertax.ai/us-la/stat/47_531.1 Acts 1972, No. 96, §8, eff. Jan. 1, 1973. https://library.partnertax.ai/us-la/stat/47_531.2 Acts 1972, No. 96, §9, eff. Jan. 1, 1973. https://library.partnertax.ai/us-la/stat/47_531.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_532 Amended by Acts 1974, No. 23, §1; Acts 1994, No. 24, §1. https://library.partnertax.ai/us-la/stat/47_532.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_532.2 Acts 2015, No. 110, §2, eff. July 1, 2015; Acts 2023, No. 357, §2. https://library.partnertax.ai/us-la/stat/47_532.3 Acts 2015, No. 110, §2, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_532.4 Acts 2024, No. 152, §1. https://library.partnertax.ai/us-la/stat/47_533 2026-05-16 https://library.partnertax.ai/us-la/stat/47_534 2026-05-16 https://library.partnertax.ai/us-la/stat/47_535 2026-05-16 https://library.partnertax.ai/us-la/stat/47_536 Acts 2025, No. 509, §1, eff. July 1, 2025. https://library.partnertax.ai/us-la/stat/47_537 2026-05-16 https://library.partnertax.ai/us-la/stat/47_538 Amended by Acts 1958, No. 435, §1. https://library.partnertax.ai/us-la/stat/47_539 2026-05-16 https://library.partnertax.ai/us-la/stat/47_540 2026-05-16 https://library.partnertax.ai/us-la/stat/47_551 2026-05-16 https://library.partnertax.ai/us-la/stat/47_601 2026-05-16 https://library.partnertax.ai/us-la/stat/47_601.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_601.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_602 2026-05-16 https://library.partnertax.ai/us-la/stat/47_603 2026-05-16 https://library.partnertax.ai/us-la/stat/47_604 2026-05-16 https://library.partnertax.ai/us-la/stat/47_605 2026-05-16 https://library.partnertax.ai/us-la/stat/47_605.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_606 2026-05-16 https://library.partnertax.ai/us-la/stat/47_607 2026-05-16 https://library.partnertax.ai/us-la/stat/47_608 2026-05-16 https://library.partnertax.ai/us-la/stat/47_609 2026-05-16 https://library.partnertax.ai/us-la/stat/47_610 2026-05-16 https://library.partnertax.ai/us-la/stat/47_611 2026-05-16 https://library.partnertax.ai/us-la/stat/47_612 2026-05-16 https://library.partnertax.ai/us-la/stat/47_613 2026-05-16 https://library.partnertax.ai/us-la/stat/47_614 2026-05-16 https://library.partnertax.ai/us-la/stat/47_615 2026-05-16 https://library.partnertax.ai/us-la/stat/47_470 Acts 2006, No. 405, §1. https://library.partnertax.ai/us-la/stat/47_471 Acts 2018, No. 675, §2. https://library.partnertax.ai/us-la/stat/47_472 2026-05-16 https://library.partnertax.ai/us-la/stat/47_473 Amended by Acts 1974, No. 390, §1; Acts 1981, No. 324, §1; Acts 1983, No. 429, §1; Acts 1983, No. 501, §1; Acts 1986, No. 723, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 1991, No. 486, §1; Acts 1991, No. 487, §1; Acts 1992, No. 631, §1, eff. July 2, 1992; Acts 1993, No. 6, §1; Acts 1999, No. 429, §1; Acts 2005, No. 365, §1, eff. June 30, 2005. https://library.partnertax.ai/us-la/stat/47_473.1 Acts 1984, No. 160, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989. https://library.partnertax.ai/us-la/stat/47_473.2 Acts 1985, No. 299, §2; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_474 Acts 1992, No. 631, §1, eff. July 2, 1992. https://library.partnertax.ai/us-la/stat/47_474.1 Acts 1992, No. 631, §1, eff. July 2, 1992. https://library.partnertax.ai/us-la/stat/47_475 Acts 2011, No. 85, §1. https://library.partnertax.ai/us-la/stat/47_476 2026-05-16 https://library.partnertax.ai/us-la/stat/47_477 Amended by Acts 1958, No. 152, §1; Acts 1977, No. 427, §1, eff. July 1, 1977; Acts 1986, No. 344, §1. https://library.partnertax.ai/us-la/stat/47_478 Amended by Acts 1960, No. 421, §1; Acts 1970, No. 301, §2; Acts 1982, No. 408, §1; Acts 1984, No. 734, §1. https://library.partnertax.ai/us-la/stat/47_479 Amended by Acts 1956, No. 348, §1; Acts 1963, No. 59, §1; Acts 1970, No. 331, §1; Acts 1972, No. 188, §1; Acts 1991, No. 306, §2. https://library.partnertax.ai/us-la/stat/47_479.1 Added by Acts 1978, No. 637, §1; Acts 2011, No. 294, §4. https://library.partnertax.ai/us-la/stat/47_480 Amended by Acts 1950, No. 20, §1; Acts 1954, No. 425, §1; Acts 1957, No. 17, §1; Acts 1972, No. 96, §6, eff. Jan. 1, 1973. https://library.partnertax.ai/us-la/stat/47_481 Acts 2019, No. 362, §4, eff. June 11, 2019. https://library.partnertax.ai/us-la/stat/47_482 Added by Acts 1958, No. 281, §1. https://library.partnertax.ai/us-la/stat/47_490.1 Acts 2005, No. 365, §1, eff. June 30, 2005. https://library.partnertax.ai/us-la/stat/47_490.1.1 Acts 2017, No. 320, §1. https://library.partnertax.ai/us-la/stat/47_490.2 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_490.4 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 700, §1; Acts 2014, No. 579, §1; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_490.5 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.6 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.7 Acts 2005, No. 365, §1, eff. June 30, 2005. https://library.partnertax.ai/us-la/stat/47_490.8 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_490.10 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_490.12 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.13 2026-05-16 https://library.partnertax.ai/us-la/stat/47_490.14 2026-05-16 https://library.partnertax.ai/us-la/stat/47_490.15 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.16 Acts 2005, No. 365, §1, eff. June 30, 2005. https://library.partnertax.ai/us-la/stat/47_490.17 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.18 Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 140, §1, eff. June 12, 2008; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.19 Acts 2007, No. 434, §1; Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2008, No. 589, §1; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.20 Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.21 Acts 2008, No. 146, §1, eff. Jan. 1, 2009; Acts 2010, No. 208, §1. https://library.partnertax.ai/us-la/stat/47_490.22 Acts 2010, No. 32, §1; Acts 2011, No. 48, §1. https://library.partnertax.ai/us-la/stat/47_490.23 Acts 2010, No. 104, §1. https://library.partnertax.ai/us-la/stat/47_490.24 Acts 2010, No. 978, §1. https://library.partnertax.ai/us-la/stat/47_490.25 Acts 2012, No. 484, §1. https://library.partnertax.ai/us-la/stat/47_490.26 Acts 2014, No. 51, §1. https://library.partnertax.ai/us-la/stat/47_490.27 Acts 2014, No. 409, §1. https://library.partnertax.ai/us-la/stat/47_490.28 Acts 2014, No. 434, §1. https://library.partnertax.ai/us-la/stat/47_490.29 Acts 2015, No. 284, §1. https://library.partnertax.ai/us-la/stat/47_490.30 Acts 2016, No. 137, §1. https://library.partnertax.ai/us-la/stat/47_490.31 Acts 2016, No. 194, §1. https://library.partnertax.ai/us-la/stat/47_490.32 Acts 2019, No. 6, §1. https://library.partnertax.ai/us-la/stat/47_490.33 Acts 2019, No. 71, §1. https://library.partnertax.ai/us-la/stat/47_490.34 Acts 2022, No. 53, §1. https://library.partnertax.ai/us-la/stat/47_490.35 Acts 2022, No. 53, §1. https://library.partnertax.ai/us-la/stat/47_490.36 Acts 2022, No. 53, §1. https://library.partnertax.ai/us-la/stat/47_491 Acts 2006, No. 353, §1, eff. June 13, 2006; Acts 2010, No. 12, §1. https://library.partnertax.ai/us-la/stat/47_492 Acts 2006, No. 353, §1, eff. June 13, 2006; Acts 2010, No. 12, §1; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_501 Amended by Acts 1982, No. 699, §2, eff. Aug. 2, 1982; Acts 1995, No. 393, §2, eff. June 16, 1995; Acts 1997, No. 658, §2; Acts 2008, No. 594, §2, eff. June 1, 2009; Acts 2009, No. 224, §3, eff. June 1, 2009; Acts 2012, No. 518, §1. https://library.partnertax.ai/us-la/stat/47_501.1 Acts 1993, No. 765, §1. https://library.partnertax.ai/us-la/stat/47_502 Amended by Acts 1972, No. 533, §1. https://library.partnertax.ai/us-la/stat/47_502.1 Acts 1976, No. 176, §§1 to 3. https://library.partnertax.ai/us-la/stat/47_502.2 Acts 1989, No. 455, §1. https://library.partnertax.ai/us-la/stat/47_502.3 Acts 2016, No. 25, §1, eff. May 9, 2016. https://library.partnertax.ai/us-la/stat/47_502.4 Acts 2016, No. 468, §1. https://library.partnertax.ai/us-la/stat/47_503 Amended by Acts 1954, No. 27, §2; Acts 1986, No. 971, §1; Acts 1986, No. 344, §1; Acts 1987, No. 337, §1, eff. July 6, 1987; Acts 1989, No. 407, §1; Acts 1991, No. 348, §1; Acts 1992, No. 183, §1; Acts 1992, No. 984, §18; Acts 1995, No. 393, §2, eff. June 16, 1995; Acts 1995, No. 773, §1; Acts 2006, No. 416, §2. https://library.partnertax.ai/us-la/stat/47_463.187 Acts 2015, No. 226, §1. https://library.partnertax.ai/us-la/stat/47_463.188 Acts 2016, No. 156, §1. https://library.partnertax.ai/us-la/stat/47_463.189 Acts 2016, No. 237, §1. https://library.partnertax.ai/us-la/stat/47_463.190 Acts 2016, No. 261, §1. https://library.partnertax.ai/us-la/stat/47_463.191 Acts 2016, No. 261, §1. https://library.partnertax.ai/us-la/stat/47_463.192 Acts 2017, No. 324, §1, eff. June 22, 2017. https://library.partnertax.ai/us-la/stat/47_463.193 Acts 2017, No. 2, §1, eff. Jan. 1, 2018. https://library.partnertax.ai/us-la/stat/47_463.194 Acts 2017, No. 125, §1, eff. Jan. 1, 2018. https://library.partnertax.ai/us-la/stat/47_463.195 Acts 2017, No. 289, §1, eff. Jan. 1, 2018; Acts 2025, No. 137, §7. https://library.partnertax.ai/us-la/stat/47_463.196 Acts 2018, No. 82, §1. https://library.partnertax.ai/us-la/stat/47_463.197 Acts 2018, No. 256, §1. https://library.partnertax.ai/us-la/stat/47_463.198 Acts 2018, No. 283, §1. https://library.partnertax.ai/us-la/stat/47_463.199 Acts 2018, No. 346, §1, eff. Jan. 1, 2019. https://library.partnertax.ai/us-la/stat/47_463.200 Acts 2018, No. 246, §1, eff. Jan. 1, 2019. https://library.partnertax.ai/us-la/stat/47_463.201 Acts 2018, No. 246, §1, eff. Jan. 1, 2019. https://library.partnertax.ai/us-la/stat/47_463.202 Acts 2019, No. 15, §1. https://library.partnertax.ai/us-la/stat/47_463.203 Acts 2019, No. 18, §1. https://library.partnertax.ai/us-la/stat/47_463.204 Acts 2019, No. 65, §1. https://library.partnertax.ai/us-la/stat/47_463.205 Acts 2019, No. 72, §1. https://library.partnertax.ai/us-la/stat/47_463.206 Acts 2019, No. 213, §1. https://library.partnertax.ai/us-la/stat/47_463.207 Acts 2019, No. 380, §1. https://library.partnertax.ai/us-la/stat/47_463.208 Acts 2019, No. 380, §2, see Act. https://library.partnertax.ai/us-la/stat/47_463.209 Acts 2020, No. 54, §1. https://library.partnertax.ai/us-la/stat/47_463.210 Acts 2021, No. 323, §1. https://library.partnertax.ai/us-la/stat/47_463.211 Acts 2021, No. 323, §1. https://library.partnertax.ai/us-la/stat/47_463.212 Acts 2021, No. 323, §1. https://library.partnertax.ai/us-la/stat/47_463.213 Acts 2021, No. 118, §1. https://library.partnertax.ai/us-la/stat/47_463.214 Acts 2022, No. 109, §1, eff. May 25, 2022. https://library.partnertax.ai/us-la/stat/47_463.215 Acts 2022, No. 1, §1. https://library.partnertax.ai/us-la/stat/47_463.216 Acts 2022, No. 28, §1. https://library.partnertax.ai/us-la/stat/47_463.217 Acts 2022, No. 29, §1. https://library.partnertax.ai/us-la/stat/47_463.218 Acts 2022, No. 29, §1. https://library.partnertax.ai/us-la/stat/47_463.219 Acts 2022, No. 58, §1. https://library.partnertax.ai/us-la/stat/47_463.220 Acts 2022, No. 64, §1. https://library.partnertax.ai/us-la/stat/47_463.221 Acts 2022, No. 86, §1. https://library.partnertax.ai/us-la/stat/47_463.222 Acts 2022, No. 86, §1. https://library.partnertax.ai/us-la/stat/47_463.223 Acts 2022, No. 86, §1. https://library.partnertax.ai/us-la/stat/47_463.224 Acts 2022, No. 427, §1. https://library.partnertax.ai/us-la/stat/47_463.225 Acts 2023, No. 163, §1. https://library.partnertax.ai/us-la/stat/47_463.226 Acts 2023, No. 163, §1. https://library.partnertax.ai/us-la/stat/47_463.227 Acts 2023, No. 173, §1. https://library.partnertax.ai/us-la/stat/47_463.228 Acts 2023, No. 173, §1. https://library.partnertax.ai/us-la/stat/47_463.229 Acts 2023, No. 173, §1. https://library.partnertax.ai/us-la/stat/47_463.230 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.231 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.232 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.233 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.234 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.235 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.236 Acts 2024, No. 439, §1. https://library.partnertax.ai/us-la/stat/47_463.237 Acts 2024, No. 62, §1. https://library.partnertax.ai/us-la/stat/47_463.238 Acts 2024, No. 62, §1. https://library.partnertax.ai/us-la/stat/47_463.239 Acts 2024, No. 138, §1. https://library.partnertax.ai/us-la/stat/47_463.240 Acts 2024, No. 366, §1. https://library.partnertax.ai/us-la/stat/47_463.241 Acts 2024, No. 429, §1. https://library.partnertax.ai/us-la/stat/47_463.242 Acts 2024, No. 458, §1. https://library.partnertax.ai/us-la/stat/47_464 2026-05-16 https://library.partnertax.ai/us-la/stat/47_465 2026-05-16 https://library.partnertax.ai/us-la/stat/47_466 Acts 1989, No. 723, §1; Acts 2005, No. 365, §1, eff. June 30, 2005. https://library.partnertax.ai/us-la/stat/47_467 2026-05-16 https://library.partnertax.ai/us-la/stat/47_468 Amended by Acts 1975, No. 754, §1. https://library.partnertax.ai/us-la/stat/47_469 Amended by Acts 1964, No. 366, §1. https://library.partnertax.ai/us-la/stat/47_469.1 Acts 2012, No. 391, §1; Acts 2014, No. 273, §1. https://library.partnertax.ai/us-la/stat/47_469.2 Acts 2012, No. 566, §3, eff. Oct. 15, 2012. https://library.partnertax.ai/us-la/stat/47_463.2 Added by Acts 1973, No. 146, §1. Amended by Acts 1980, No. 282, §1; Acts 1987, No. 89, §1; Acts 1989, No. 728, §1; Acts 1991, No. 547, §1, eff. July 15, 1991; Acts 1997, No. 218, §1; Acts 2003, No. 291, §1; Acts 2012, No. 284, §1. https://library.partnertax.ai/us-la/stat/47_463.2.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.4.1 Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_463.4.2 Acts 1991, No. 884, §1; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_463.4.3 Acts 2004, No. 574, §2; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_463.4.4 Acts 2018, No. 346, §1, eff. Jan. 1, 2019. https://library.partnertax.ai/us-la/stat/47_463.5 Added by Acts 1975, No. 7, §1. Amended by Acts 1984, No. 665, §1; Acts 1985, No. 545, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 1989, No. 723, §1; Acts 1991, No. 1015, §1; Acts 1992, No. 1107, §1, eff. July 14, 1992; Acts 1995, No. 728, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_463.6 Acts 1976, No. 181, §1. Amended by Acts 1977, No. 196, §1; Acts 1984, No. 53, §1; Acts 1985, No. 514, §1; Acts 1985, No. 824, §1; Acts 1985, No. 837, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.7 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.9 Added by Acts 1979, No. 168, §3; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.10 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.12 Added by Acts 1980, No. 587, §2; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.13 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.14 Added by Acts 1981, No. 117, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.15 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.16 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.17 Acts 1984, No. 853, §1. https://library.partnertax.ai/us-la/stat/47_463.18 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.19 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.20 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.21 Acts 1987, No. 846, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_463.22 Acts 1987, No. 846, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.23 Acts 1988, No. 992, §1; Acts 1990, No. 727, §1; Acts 1995, No. 728, §1; Acts 1997, No. 967, §1, eff. July 10, 1997; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 2001, No. 921, §1. https://library.partnertax.ai/us-la/stat/47_463.24 Acts 1988, No. 992, §1; Acts 1995, No. 127, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 2008, No. 700, §1; Acts 2010, No. 333, §1. https://library.partnertax.ai/us-la/stat/47_463.25 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.26 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.27 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.28 Acts 1990, No. 113, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.29 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.30 Acts 1990, No. 721, §1, eff. July 20, 1990; Acts 1995, No. 728, §1; Acts 1997, No. 967, §1, eff. July 10, 1997; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.31 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.32 Acts 1991, No. 952, §1; Acts 1992, No. 141, §1; Acts 1993, No. 35, §1, eff. May 18, 1993; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.33 Acts 1992, No. 189, §2, eff. June 8, 1992; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.34 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.35 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.36 Acts 1993, No. 434, §1; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.37 Acts 1993, No. 434, §1; Acts 1995, No. 728, §1; Acts 1997, No. 712, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.38 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.39 Acts 1995, No. 1065, §1, eff. June 29, 1995. https://library.partnertax.ai/us-la/stat/47_463.40 Acts 1995, No. 83, §1; Acts 2021, No. 114, §18, eff. July 1, 2022. https://library.partnertax.ai/us-la/stat/47_463.41 Acts 1995, No. 136, §1; Acts 1997, No. 712, §1. https://library.partnertax.ai/us-la/stat/47_463.42 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.43 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.44 Acts 1995, No. 366, §1; Acts 2004, No. 371, §1. https://library.partnertax.ai/us-la/stat/47_463.45 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.46 Acts 1997, No. 660, §1; Acts 1999, No. 735, §1; Acts 2017, No. 81, §1. https://library.partnertax.ai/us-la/stat/47_463.47 Acts 1997, No. 1131, §2, eff. July 14, 1997; Acts 1998, 1st Ex. Sess., No. 89, §1. https://library.partnertax.ai/us-la/stat/47_463.47.1 Acts 2018, No. 551, §1. https://library.partnertax.ai/us-la/stat/47_463.48 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.49 Acts 1997, No. 1131, §2, eff. July 14, 1997. https://library.partnertax.ai/us-la/stat/47_463.50 Acts 1997, No. 210, §1. https://library.partnertax.ai/us-la/stat/47_463.51 Acts 1997, No. 768, §1; Acts 2014, No. 811, §25, eff. June 23, 2014. https://library.partnertax.ai/us-la/stat/47_463.52 Acts 1997, No. 850, §1. https://library.partnertax.ai/us-la/stat/47_463.53 Acts 1997, No. 962, §1. https://library.partnertax.ai/us-la/stat/47_463.54 Acts 1997, No. 1158, §1; Acts 1999, No. 735, §1. https://library.partnertax.ai/us-la/stat/47_463.55 2026-05-16 https://library.partnertax.ai/us-la/stat/47_463.56 Acts 1998, 1st Ex. Sess., No. 85, §1; Acts 2022, No. 243, §1. https://library.partnertax.ai/us-la/stat/47_463.57 Acts 1999, No. 87, §1. https://library.partnertax.ai/us-la/stat/47_463.58 Acts 1999, No. 152, §1; Acts 2001, No. 1196, §1; Acts 2008, No. 700, §1. https://library.partnertax.ai/us-la/stat/47_463.59 Acts 1999, No. 162, §1. https://library.partnertax.ai/us-la/stat/47_818.4 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.5 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.6 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.11 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.12 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.13 Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007. https://library.partnertax.ai/us-la/stat/47_818.14 Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 181, §1; Acts 2007, No. 303, §1, eff. July 9, 2007. https://library.partnertax.ai/us-la/stat/47_818.15 Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007. https://library.partnertax.ai/us-la/stat/47_818.16 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.17 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.18 Acts 2005, No. 252. https://library.partnertax.ai/us-la/stat/47_818.19 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.20 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.21 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.22 Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.23 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.24 2026-05-16 https://library.partnertax.ai/us-la/stat/47_818.25 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.26 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.27 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.28 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.29 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.30 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.31 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.32 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.33 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.34 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.35 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.36 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.37 Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §1, eff. July 9, 2007. https://library.partnertax.ai/us-la/stat/47_818.38 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.39 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.40 Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 303, §2, eff. July 9, 2007; Acts 2010, No. 523, §1. https://library.partnertax.ai/us-la/stat/47_818.41 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.42 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.43 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.44 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.45 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.46 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.47 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.48 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.49 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.50 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.51 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.52 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.53 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.54 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.55 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.56 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.57 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.58 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.59 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.60 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.61 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.62 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.101 2026-05-16 https://library.partnertax.ai/us-la/stat/47_818.102 2026-05-16 https://library.partnertax.ai/us-la/stat/47_818.103 2026-05-16 https://library.partnertax.ai/us-la/stat/47_818.104 2026-05-16 https://library.partnertax.ai/us-la/stat/47_818.111 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.112 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.113 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.114 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.115 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_338.158 Added by Acts 1977, No. 469, §1. Amended by Acts 1977, 1st Ex.Sess., No. 15, §1; Redesignated from R.S. 33:2738.50 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.159 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.160 Added by Acts 1979, No. 162, §1, eff. July 3, 1979; Redesignated from R.S. 33:2738.52 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.161 Added by Acts 1979, No. 162, §1, eff. July 3, 1979; Redesignated from R.S. 33:2738.53 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.162 Added by Acts 1979, No. 306, §1, eff. July 10, 1979; Redesignated from R.S. 33:2738.54 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.163 Added by Acts 1980, No. 131, §1, eff. July 1, 1980; Redesignated from R.S. 33:2738.55 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.164 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.165 Added by Acts 1981, No. 241, §1, eff. July 12, 1981; Redesignated from R.S. 33:2738.57 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.166 Added by Acts 1981, No. 457, §1, eff. July 18, 1981; Redesignated from R.S. 33:2738.58 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.167 Added by Acts 1982, No. 4, §1, eff. June 3, 1982; Redesignated from R.S. 33:2738.59 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.168 Added by Acts 1982, No. 343, §1, eff. July 18, 1982; Redesignated from R.S. 33:2738.60 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.169 Added by Acts 1983, 1st Ex. Sess., No. 48, §1, eff. Jan. 19, 1983; Redesignated from R.S. 33:2738.61 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.170 Acts 1984, No. 43, §1, eff. June 5, 1984; Redesignated from R.S. 33:2738.62 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.171 Acts 1984, No. 378, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2738.63 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.172 Acts 1984, No. 436, §1; Acts 2000, 2d Ex. Sess., No. 17, §1, eff. July 5, 2000; Redesignated from R.S. 33:2738.64 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.173 Acts 1984, No. 545, §1; Acts 1997, No. 658, §2; Redesignated from R.S. 33:2738.65 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.174 Acts 1984, No. 547, §1, eff. July 6, 1984; Redesignated from R.S. 33:2738.66 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.175 Acts 1984, No. 647, §1; Redesignated from R.S. 33:2738.67 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.176 Acts 1984, No. 958, §1; Acts 1985, No. 957, §1; Redesignated from R.S. 33:2738.68 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.177 Acts 1985, No. 118, §1, eff. June 29, 1985; Redesignated from R.S. 33:2738.69 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.178 Acts 1985, No. 285, §1, eff. July 7, 1985; Redesignated from R.S. 33:2738.70 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.179 Acts 1986, No. 192, §1, eff. June 28, 1986; Redesignated from R.S. 33:2738.71 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.180 Acts 1986, No. 645, §1; Acts 1988, 2nd Ex. Sess., No. 19, §1, eff. Oct. 27, 1988; Acts 1990, No. 840, §1; Redesignated from R.S. 33:2738.72 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.181 Added by Acts 1986, 1st Ex. Sess., No. 5, §1, eff. Dec. 24, 1986. Acts 1990, No. 357, §1, eff. July 10, 1990; Redesignated from R.S. 33:2738.73 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.182 Acts 1988, No. 802, §1; Redesignated from R.S. 33:2738.74 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.183 Acts 1989, 2nd Ex. Sess., No. 5, §1, eff. July 14, 1989; Redesignated from R.S. 33:2738.75 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.183.1 Acts 2013, No. 218, §1. https://library.partnertax.ai/us-la/stat/47_338.184 Acts 1992, No. 119, §1; Redesignated from R.S. 33:2738.76 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.185 Acts 1992, No. 127, §1; Redesignated from R.S. 33:2738.77 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.186 Acts 1992, No. 194, §1; Redesignated from R.S. 33:2738.78 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.187 Acts 1992, No. 662, §1; Redesignated from R.S. 33:2738.79 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.188 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.189 Acts 1998, No. 66, §1, eff. June 24, 1998; Redesignated from R.S. 33:2738.81 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.190 Acts 2000, No. 9, §1, eff. June 15, 2000; Redesignated from R.S. 33:2738.82 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.191 Acts 2002, 1st Ex. Sess., No. 88, §1, eff. April 18, 2002; Redesignated from R.S. 33:2738.83 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.192 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.193 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.194 Acts 2011, No. 204, §1, eff. July 1, 2011; Redesignated from R.S. 33:2738.86 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.195 Added by Acts 1982, No. 612, §2; Redesignated from R.S. 33:2739 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.196 Acts 2013, No. 218, §1; Acts 2014, No. 24, §1. https://library.partnertax.ai/us-la/stat/47_338.197 Acts 2014, No. 501, §1, eff. June 5, 2014. https://library.partnertax.ai/us-la/stat/47_338.198 Acts 2016, No. 180, §1, eff. May 19, 2016. https://library.partnertax.ai/us-la/stat/47_338.199 Acts 2025, No. 131, §1, eff. June 8, 2025. https://library.partnertax.ai/us-la/stat/47_338.201 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.202 2026-05-16 https://library.partnertax.ai/us-la/stat/47_338.203 Acts 2004, No. 790, §1, eff. July 8, 2004; Redesignated from R.S. 33:2740.18.2 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.204 Acts 2008, No. 100, §1, eff. July 1, 2008; Redesignated from R.S. 33:2740.18.3 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.205 Acts 2010, No. 922, §1, eff. July 1, 2010; Redesignated from R.S. 33:2740.18.4 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.206 Acts 1998, No. 48, §1; Acts 2006, No. 359, §1, eff. July 1, 2006; Redesignated from R.S. 33:2740.42 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.207 Acts 1998, No. 48, §1; Redesignated from R.S. 33:2740.43 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.208 Acts 2007, No. 268, §1, eff. July 6, 2007; Redesignated from R.S. 33:2740.68 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.209 Acts 2008, No. 837, §1, eff. July 9, 2008; Redesignated from R.S. 33:2740.69 pursuant to Acts 2011, No. 248, §4. https://library.partnertax.ai/us-la/stat/47_338.210 Acts 2011, No. 230, §1, eff. June 27, 2011; Redesignated from R.S. 33:2740.18.5 pursuant to Acts 2011, No. 248, §4; Acts 2012, No. 390, §1, eff. May 31, 2012. https://library.partnertax.ai/us-la/stat/47_338.211 Acts 2013, No. 246, §1. https://library.partnertax.ai/us-la/stat/47_338.212 Acts 2014, No. 185, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_338.213 Acts 2014, No. 757, §1, eff. June 19, 2014. https://library.partnertax.ai/us-la/stat/47_338.214 Acts 2014, No. 788, §1. https://library.partnertax.ai/us-la/stat/47_338.215 Acts 2015, No. 53, §1. https://library.partnertax.ai/us-la/stat/47_338.216 Acts 2015, No. 294, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_338.217 Acts 2018, No. 266, §1, eff. July 1, 2018. https://library.partnertax.ai/us-la/stat/47_338.218 Acts 2017, No. 4, §1, eff. July 1, 2017. https://library.partnertax.ai/us-la/stat/47_338.219 Acts 2018, No. 608, §1, eff. May 30, 2018. https://library.partnertax.ai/us-la/stat/47_338.220 Acts 2019, No. 76, §1, eff. July 1, 2019. https://library.partnertax.ai/us-la/stat/47_338.221 Acts 2019, No. 169, §1, eff. July 1, 2019; Acts 2025, No. 387, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_818.116 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.117 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.118 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.119 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.120 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.121 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.122 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.123 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.124 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.125 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.126 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.127 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.128 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.129 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.130 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.131 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_818.132 Acts 2015, No. 147, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_820.1 Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 2005, No. 252, §2, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_820.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.3 Acts 1991, No. 557, §1, eff. July 16, 1991. https://library.partnertax.ai/us-la/stat/47_820.4 Acts 1989, 1st Ex. Sess., No. 16, §1, eff. Jan. 1, 1990; Acts 1998, No. 59, §1; Acts 1998, No. 64, §1; Acts 2000, No. 1, §1, eff. June 15, 2000; Acts 2006, No. 298, §1. https://library.partnertax.ai/us-la/stat/47_820.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.5.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.5.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.5.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.5.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.5.4.1 Acts 2024, No. 361, §1. https://library.partnertax.ai/us-la/stat/47_820.5.5 Acts 2008, No. 171, §1, eff. June 12, 2008. https://library.partnertax.ai/us-la/stat/47_820.5.6 Acts 2010, No. 30, §1. https://library.partnertax.ai/us-la/stat/47_820.5.7 Acts 2010, No. 826, §1. https://library.partnertax.ai/us-la/stat/47_820.5.8 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.5.9 2026-05-16 https://library.partnertax.ai/us-la/stat/47_820.6 Acts 1989, No. 682, §1, eff. Jan. 1, 1990. https://library.partnertax.ai/us-la/stat/47_820.51 2026-05-16 https://library.partnertax.ai/us-la/stat/47_821 Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. Acts 1984, No. 104, §1; Acts 1988, No. 655, §1, eff. July 1, 1988; Acts, 1989, 2nd Ex. Sess., No. 2, §1, eff. July 14, 1989; Acts 1990, No. 391, §1, eff. Aug. 1, 1990. https://library.partnertax.ai/us-la/stat/47_822 Acts 1990, No. 391, §1, eff. Aug. 1, 1990. https://library.partnertax.ai/us-la/stat/47_823 Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1992, No. 526, §1, eff. June 29, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15. https://library.partnertax.ai/us-la/stat/47_824 2026-05-16 https://library.partnertax.ai/us-la/stat/47_825 2026-05-16 https://library.partnertax.ai/us-la/stat/47_826 Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1988, No. 252, §1, eff. July 1, 1988; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_827 2026-05-16 https://library.partnertax.ai/us-la/stat/47_828 2026-05-16 https://library.partnertax.ai/us-la/stat/47_829 2026-05-16 https://library.partnertax.ai/us-la/stat/47_830 2026-05-16 https://library.partnertax.ai/us-la/stat/47_831 2026-05-16 https://library.partnertax.ai/us-la/stat/47_832 Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997. https://library.partnertax.ai/us-la/stat/47_833 2026-05-16 https://library.partnertax.ai/us-la/stat/47_841 2026-05-16 https://library.partnertax.ai/us-la/stat/47_841.1 Acts 2002, No. 19, §1, eff. July 1, 2002; Acts 2009, No. 384, §5, eff. July 1, 2010. https://library.partnertax.ai/us-la/stat/47_841.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_842 2026-05-16 https://library.partnertax.ai/us-la/stat/47_843 2026-05-16 https://library.partnertax.ai/us-la/stat/47_844 2026-05-16 https://library.partnertax.ai/us-la/stat/47_845 2026-05-16 https://library.partnertax.ai/us-la/stat/47_846 Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1984, No. 881, §1; Acts 1986, No. 694, §1, eff. July 8, 1986. https://library.partnertax.ai/us-la/stat/47_847 2026-05-16 https://library.partnertax.ai/us-la/stat/47_848 Amended by Acts 1950, No. 18, §1; Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1985, No. 105, §1, eff. Jan. 1, 1986; Acts 2006, No. 108, §2, eff. July 1, 2006; Acts 2006, No. 454, §2, eff. June 15, 2006. https://library.partnertax.ai/us-la/stat/47_849 2026-05-16 https://library.partnertax.ai/us-la/stat/47_850 2026-05-16 https://library.partnertax.ai/us-la/stat/47_851 2026-05-16 https://library.partnertax.ai/us-la/stat/47_852 Amended by Acts 1974, No. 414, §1, eff. Jan. 1, 1975; Acts 1999, No. 202, §2. https://library.partnertax.ai/us-la/stat/47_853 Acts 1999, No. 202, §2. https://library.partnertax.ai/us-la/stat/47_854 2026-05-16 https://library.partnertax.ai/us-la/stat/47_855 Amended by Acts 2023, No. 297, §2. https://library.partnertax.ai/us-la/stat/47_1209 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1210 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1211 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1212 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1251 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1301 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1302 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1303 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1304 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1305 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1306 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1307 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1351 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1401 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1402 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1403 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1404 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1405 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1406 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1407 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1408 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1409 Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1410 Acts 2014, No. 640, §2, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_1411 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1412 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1413 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1414 Acts 1988, No. 227, §1; Acts 2001, No. 717, §1; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2014, No. 640, §2, eff. June 12, 2014. https://library.partnertax.ai/us-la/stat/47_1415 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1416 Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1417 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1418 Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022. https://library.partnertax.ai/us-la/stat/47_1431 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1432 Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §2, eff. Nov. 18, 2019; Acts 2021, No. 343, §§1, 2, eff. Jan. 1, 2022; Acts 2022, No. 429, §1, eff. June 15, 2022. https://library.partnertax.ai/us-la/stat/47_1433 Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1434 Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2020, No. 278, §1, eff. July 1, 2020. https://library.partnertax.ai/us-la/stat/47_1435 Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2019, No. 365, §1, eff. Nov. 18, 2019. https://library.partnertax.ai/us-la/stat/47_1436 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1437 Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2016, No. 335, §1, eff. June 5, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2024, No. 307, §1, eff. May 28, 2024. https://library.partnertax.ai/us-la/stat/47_1438 Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 210, §1, eff. June 23, 2015. https://library.partnertax.ai/us-la/stat/47_1439 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1451 Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2020, No. 348, §1, eff. Jan. 1, 2021. https://library.partnertax.ai/us-la/stat/47_1471 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1481 Acts 2019, No. 367, §1, eff. June 18, 2019. https://library.partnertax.ai/us-la/stat/47_1482 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1483 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1484 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1485 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1486 Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1501 Amended by Acts 1952 No. 142, §1; Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1502 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1502.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1503 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1504 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1504.1 Acts 2017, No. 147, §6, eff. June 12, 2017. https://library.partnertax.ai/us-la/stat/47_1505 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1506 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1506.1 Added by Acts 1972, No. 68, §1; Acts 1987, No. 6, §1, eff. May 20, 1987; Acts 1992, No. 1033, §1, eff. July 13, 1992; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15. https://library.partnertax.ai/us-la/stat/47_1507 Amended by Acts 2015, No. 130, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_1508 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1508.1 Added by Acts 1976, No. 88, §1. Amended by Acts 1979, No. 587, §1; Acts 1997, No. 658, §2; Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1509 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1510 Amended by Acts 1982, No. 212, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1511 Amended by Acts 1958, No. 168, §1; Acts 2003, No. 39, §1, eff. May 23, 2003. https://library.partnertax.ai/us-la/stat/47_1512 Acts 2009, No. 493, §2, eff. July 10, 2009. https://library.partnertax.ai/us-la/stat/47_856 2026-05-16 https://library.partnertax.ai/us-la/stat/47_857 Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_858 2026-05-16 https://library.partnertax.ai/us-la/stat/47_859 Amended by Acts 1974, No. 416, §1, eff. Jan. 1, 1975; Acts 2006, No. 108, §2, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_860 Amended by Acts 1950, No. 18, §1. https://library.partnertax.ai/us-la/stat/47_861 2026-05-16 https://library.partnertax.ai/us-la/stat/47_862 Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_863 Amended by Acts 1958, No. 438, §5; Acts 1985, No. 101, §1, eff. June 29, 1985; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_864 2026-05-16 https://library.partnertax.ai/us-la/stat/47_865 Acts 1999, No. 304, §1, eff. July 1, 1999; Acts 2001, No. 652, §1, eff. June 22, 2001; Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_866 2026-05-16 https://library.partnertax.ai/us-la/stat/47_867 2026-05-16 https://library.partnertax.ai/us-la/stat/47_868 Amended by Acts 1952, No. 107, §1; Acts 1998, No. 4, §1, eff. June 4, 1998. https://library.partnertax.ai/us-la/stat/47_869 2026-05-16 https://library.partnertax.ai/us-la/stat/47_871 Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_872 Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_873 2026-05-16 https://library.partnertax.ai/us-la/stat/47_874 2026-05-16 https://library.partnertax.ai/us-la/stat/47_875 2026-05-16 https://library.partnertax.ai/us-la/stat/47_876 Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_877 Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_878 Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3. https://library.partnertax.ai/us-la/stat/47_881 2026-05-16 https://library.partnertax.ai/us-la/stat/47_908 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1001 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1002 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1003 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1004 Amended by Acts 1964, No. 300, §2. https://library.partnertax.ai/us-la/stat/47_1005 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1006 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1007 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1008 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1009 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1010 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1031 Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 1998, No. 3, §1, eff. June 4, 1998. https://library.partnertax.ai/us-la/stat/47_1032 Acts 1994, No. 35, §1, eff. July 1, 1994. https://library.partnertax.ai/us-la/stat/47_1033 Acts 1994, No. 35, §1, eff. July 1, 1994. https://library.partnertax.ai/us-la/stat/47_1034 Acts 1994, No. 35, §1, eff. July 1, 1994; Acts 2001, No. 1032, §15. https://library.partnertax.ai/us-la/stat/47_1035 Acts 1986, No. 628, §1, eff. July 6, 1986. https://library.partnertax.ai/us-la/stat/47_1036 Acts 1986, No. 628, §1, eff. July 6, 1986. https://library.partnertax.ai/us-la/stat/47_1037 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1038 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1039 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1040 Acts 1986, No. 628, §1, eff. July 6, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997. https://library.partnertax.ai/us-la/stat/47_1061 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1062 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1121 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1122 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1123 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1124 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1125 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1125.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1126 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1127 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1128 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1151 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1201 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1202 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1203 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1204 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1205 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1206 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1207 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1208 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1583 Acts 2001, No. 69, §1, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_1584 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1601 Amended by Acts 1970, No. 663, §1; Acts 1982, No. 853, §1, eff. Oct. 1, 1982; Acts 1992, No. 588, §1; Acts 1999, No. 205, §1, eff. June 11, 1999; Acts 2001, No. 788, §1, eff. Jan. 1, 2006; Acts 2005, No. 454, §1, eff. Aug. 1, 2005; Acts 2006, No. 180, §1, eff. Jan. 1, 2007; Acts 2011, No. 171, §1, eff. June 24, 2011. https://library.partnertax.ai/us-la/stat/47_1602 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1602.1 Acts 2003, No. 119, §2, eff. May 28, 2003. https://library.partnertax.ai/us-la/stat/47_1602.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1603 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1604 Amended by Acts 2020, No. 348, §1, eff. Jan. 1, 2021. https://library.partnertax.ai/us-la/stat/47_1604.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1604.2 Added by Acts 1971, No. 135, §1; Amended by Acts 1976, No. 96, §1, eff. Jan. 1, 1977; Acts 1986, No. 44, §1, eff. Oct. 1, 1986; Acts 1997, No. 658, §2; Acts 2004, No. 65, §3. https://library.partnertax.ai/us-la/stat/47_1605 Acts 1997, No. 687, §1; Acts 1999, No. 1032, §1. https://library.partnertax.ai/us-la/stat/47_1606 Added by Acts 1971, No. 134, §1; Acts 2004, No. 166, §1, eff. June 10, 2004. https://library.partnertax.ai/us-la/stat/47_1607 Acts 2003, No. 36, §1, eff. May 23, 2003. https://library.partnertax.ai/us-la/stat/47_1608 Acts 2020, No. 348, §1, eff. Jan. 1, 2021. https://library.partnertax.ai/us-la/stat/47_1621 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1621.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1622 Acts 1986, No. 597, §2, eff. July 6, 1986; Acts 1992, No. 447, §4, eff. June 20, 1992; Acts 1997, No. 1172, §8, eff. June 30, 1997. https://library.partnertax.ai/us-la/stat/47_1623 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1624 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1624.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1625 Amended by Acts 1958, No. 433, §1; Acts 2015, No. 210, §1, eff. June 23, 2015. https://library.partnertax.ai/us-la/stat/47_1626 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1627 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1641 Amended by Acts 1972, No. 366, §1. https://library.partnertax.ai/us-la/stat/47_1641.1 Acts 2012, No. 839, §1. https://library.partnertax.ai/us-la/stat/47_1642 Acts 2003, No. 170, §1, eff. June 2, 2003. https://library.partnertax.ai/us-la/stat/47_1643 Added by Acts 1972, No. 635, §1. https://library.partnertax.ai/us-la/stat/47_1671 Acts 2008, No. 750, §1, eff. July 6, 2008. https://library.partnertax.ai/us-la/stat/47_1672 Amended by Acts 1972, No. 378, §1. https://library.partnertax.ai/us-la/stat/47_1673 Amended by Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2010, No. 175, §5. https://library.partnertax.ai/us-la/stat/47_1674 Acts 1993, No. 562, §1. https://library.partnertax.ai/us-la/stat/47_1675 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1676 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1677 Acts 2013, No. 399, §3, eff. June 17, 2013; Acts 2015, No. 215, §3. https://library.partnertax.ai/us-la/stat/47_1678 Acts 2017, No. 211, §2, eff. June 14, 2017. https://library.partnertax.ai/us-la/stat/47_1679 Acts 2018, No. 525, §1, eff. July 1, 2018. https://library.partnertax.ai/us-la/stat/47_1681 Acts 1950, No. 371, §1. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1682 Acts 1950, No. 371, §2. Amended by Acts 1954, No. 500, §1; Acts 1975, No. 384, §1. https://library.partnertax.ai/us-la/stat/47_1683 Acts 1950, No. 371, §3. https://library.partnertax.ai/us-la/stat/47_1684 Acts 1950, No. 371, §4. Amended by Acts 1975, No. 384, §1. https://library.partnertax.ai/us-la/stat/47_1685 Acts 1950, No. 371, §5. https://library.partnertax.ai/us-la/stat/47_1686 Acts 1950, No. 371, §6. Amended by Acts 1975, No. 384, §1. https://library.partnertax.ai/us-la/stat/47_1687 Acts 1950, No. 371, §7. Amended by Acts 1975, No. 384, §1. https://library.partnertax.ai/us-la/stat/47_1688 Acts 1950, No. 371, §8; Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1689 Acts 1950, No. 371, §9. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1690 Acts 1950, No. 371, §10. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983. https://library.partnertax.ai/us-la/stat/47_1691 Added by Acts 1975, No. 384, §1. https://library.partnertax.ai/us-la/stat/47_1692 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1693 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1694 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1695 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1696 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1701 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1702 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1703 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1703.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1703.2 Acts 2025, No. 357, §1, eff. See Act. https://library.partnertax.ai/us-la/stat/47_1703.3 Acts 2025, No. 357, §1, eff. See Act. https://library.partnertax.ai/us-la/stat/47_1704 Acts 2019, No. 385, §1. https://library.partnertax.ai/us-la/stat/47_1705 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1705.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1706 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1707 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1707.1 Acts 1997, No. 699, §1, eff. July 7, 1997. https://library.partnertax.ai/us-la/stat/47_1513 Amended by Acts 1968, No. 558, §1. https://library.partnertax.ai/us-la/stat/47_1514 Acts 2020, No. 47, §1, eff. June 4, 2020. https://library.partnertax.ai/us-la/stat/47_1515 Acts 2025, No. 361, §1, eff. June 20, 2025. https://library.partnertax.ai/us-la/stat/47_1515.1 Acts 1984, No. 292, §2; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1515.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1515.3 Acts 2008, No. 901, §1, eff. July 1, 2008; Acts 2009, No. 468, §1. https://library.partnertax.ai/us-la/stat/47_1516 Acts 1988, No. 49, §1, eff. June 17, 1988; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1516.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1517 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1517.1 Acts 2013, No. 191, §1; Acts 2018, No. 87, §1, eff. May 10, 2018. https://library.partnertax.ai/us-la/stat/47_1517.2 Acts 2025, No. 377, §1. https://library.partnertax.ai/us-la/stat/47_1518 Acts 1990, No. 326, §1, eff. July 10, 1990; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1519 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1520 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1520.1 Acts 2006, No. 702, §1. https://library.partnertax.ai/us-la/stat/47_1520.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1521 Acts 1997, No. 1126, §1, eff. July 1, 1997. https://library.partnertax.ai/us-la/stat/47_1522 Acts 1999, No. 201, §1, eff. June 11, 1999; Acts 2004, No. 134, §1, eff. June 4, 2004; Acts 2015, No. 210, §1, eff. June 23, 2015. https://library.partnertax.ai/us-la/stat/47_1523 Acts 2010, No. 960, §1, eff. July 6, 2010. https://library.partnertax.ai/us-la/stat/47_1524 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1525 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1541 Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2011, No. 171, §1, eff. June 24, 2011. https://library.partnertax.ai/us-la/stat/47_1542 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1542.1 Added by Acts 1983, No. 164, §2. eff. June 24, 1983. https://library.partnertax.ai/us-la/stat/47_1542.2 Acts 2001, No. 104, §1, eff. May 24, 2001. https://library.partnertax.ai/us-la/stat/47_1543 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1544 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1545 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1546 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1547 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1548 Added by Acts 1970, No. 661, §1. https://library.partnertax.ai/us-la/stat/47_1561 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1561.1 Acts 1987, No. 867, §1, eff. July 20, 1987; Acts 1998, No. 31, §1, eff. June 24, 1998; Acts 2019, No. 367, §1, eff. June 18, 2019. https://library.partnertax.ai/us-la/stat/47_1561.2 Acts 2001, No. 1060, §1, eff. June 28, 2001. https://library.partnertax.ai/us-la/stat/47_1561.3 Acts 2018, No. 370, §1. https://library.partnertax.ai/us-la/stat/47_1562 Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2000, 1st Ex. Sess., No. 142, §1, eff. April 19, 2000; Acts 2001, No. 201, §1, eff. May 31, 2001; Acts 2006, No. 34, §1, eff. May 12, 2006. https://library.partnertax.ai/us-la/stat/47_1563 Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006. https://library.partnertax.ai/us-la/stat/47_1564 Amended by Acts 1971, No. 58, §1; Acts 1997, No. 794, §1, eff. July 10, 1997; Acts 2006, No. 34, §1, eff. May 12, 2006. https://library.partnertax.ai/us-la/stat/47_1565 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1565.1 Added by Acts 1950, No. 23, §2. https://library.partnertax.ai/us-la/stat/47_1566 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1567 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1568 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1569 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1570 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1571 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1572 Amended by Acts 1972, No. 597, §1. https://library.partnertax.ai/us-la/stat/47_1573 Acts 1992, No. 954, §1, eff. July 9, 1992; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_1574 Acts 2014, No. 198, §1, eff. July 1, 2014. https://library.partnertax.ai/us-la/stat/47_1574.1 Acts 2001, No. 202, §1, eff. July 1, 2001; Acts 2019, No. 367, §1, eff. June 18, 2019. https://library.partnertax.ai/us-la/stat/47_1574.2 Acts 2018, No. 526, §1, eff. July 1, 2018; Acts 2022, No. 429, §1, eff. June 15, 2022. https://library.partnertax.ai/us-la/stat/47_1574.3 Acts 2018, No. 527, §1, eff. July 1, 2018. https://library.partnertax.ai/us-la/stat/47_1575 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1576 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1576.1 Acts 2006, No. 119, §1, eff. June 2, 2006. https://library.partnertax.ai/us-la/stat/47_1576.2 Acts 2015, No. 130, §1, eff. July 1, 2015. https://library.partnertax.ai/us-la/stat/47_1576.3 Acts 2022, No. 406, §2. https://library.partnertax.ai/us-la/stat/47_1576.4 Acts 2022, No. 406, §2. https://library.partnertax.ai/us-la/stat/47_1577 Acts 2003, No. 878, §1, eff. July 1, 2003. https://library.partnertax.ai/us-la/stat/47_1578 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1579 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1580 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1581 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1582 Acts 2001, No. 254, §1, eff. June 1, 2001. https://library.partnertax.ai/us-la/stat/47_1708 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1709 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1710 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1711 Acts 1999, No. 1266, §1, eff. July 12, 1999. https://library.partnertax.ai/us-la/stat/47_1712 Acts 2001, No. 406, §1, eff. July 1, 2001; Acts 2002, No. 55, §1, eff. Dec. 11, 2002. https://library.partnertax.ai/us-la/stat/47_1713 Acts 2018, No. 659, §1, eff. December 12, 2018. https://library.partnertax.ai/us-la/stat/47_1714 Acts 2018, No. 659, §1, eff. December 12, 2018. https://library.partnertax.ai/us-la/stat/47_1715 Acts 2018, No. 659, §1, eff. December 12, 2018. https://library.partnertax.ai/us-la/stat/47_1716 Acts 2023, No. 355, §1, eff. June 12, 2023. https://library.partnertax.ai/us-la/stat/47_1801 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1831 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1832 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1833 Amended by Acts 1968, No. 565, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1834 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1835 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1836 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1837 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1837.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1838 Acts 2021, No. 114, §18, eff. July 1, 2022. https://library.partnertax.ai/us-la/stat/47_1851 Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; Acts 1992, No. 522, §1, eff. Jan. 1, 1993; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2006, No. 268, §1; Acts 2012, No. 65, §1. https://library.partnertax.ai/us-la/stat/47_1852 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1852.1 Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2004, No. 591, §1, eff. Jan. 1, 2005. https://library.partnertax.ai/us-la/stat/47_1853 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1854 Added by Acts 1976, No. 703, §1. Amended by Acts 1980, No. 602, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1855 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1856 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1856.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1857 Acts 2009, No. 511, §1; Acts 2021, No. 343, §1, eff. Jan. 1, 2022; Acts 2023, No. 284, §1. https://library.partnertax.ai/us-la/stat/47_1858 Added by Acts 1976, No. 703, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1871 Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1872 Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1873 Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1874 Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1875 Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1876 Added by Acts 1977, No. 571, §1, eff. July 15, 1977; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1901 Amended by Acts 1970, No. 155, §1; Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1901.1 Acts 1970, No. 155, §4; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1902 Acts 2001, No. 74, §1, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_1903 Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1903.1 Added by Acts 1980, No. 757, §1. https://library.partnertax.ai/us-la/stat/47_1903.2 Acts 1986, No. 449, §1, eff. July 2, 1986; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2008, No. 348, §1, eff. June 21, 2008; Acts 2010, No. 204, §1, eff. June 17, 2010. https://library.partnertax.ai/us-la/stat/47_1903.3 Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000. https://library.partnertax.ai/us-la/stat/47_1904 Acts 2001, No. 74, §1, eff. July 1, 2001; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1905 Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1906 Amended by Acts 1954, No. 478, §1; Acts 1968, No. 429, §1; Acts 1984, No. 127, §1; Acts 1987, No. 811, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1906.1 Added by Acts 1977, No. 586, §1. https://library.partnertax.ai/us-la/stat/47_1907 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1907.1 Added by Acts 1978, No. 31, §2. Amended by Acts 1979, No. 295, §5. https://library.partnertax.ai/us-la/stat/47_1908 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1908.1 Acts 1995, No. 833, §1, eff. June 27, 1995. https://library.partnertax.ai/us-la/stat/47_1909 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1910 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1910.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1910.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1911 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1912 Added by Acts 1966, No. 153, §1. Amended by Acts 1968, No. 50, §3; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1913 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1922 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1923 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1923.1 Acts 2013, No. 293, §1. https://library.partnertax.ai/us-la/stat/47_1925.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1925.2 Acts 1984, No. 223, §1; Acts 1985, No. 292, §1; Acts 1985, No. 617, §1; Acts 1985, No. 664, §1; Acts 1986, No. 334, §1; Acts 1986, No. 450, §1; Acts 1988, No. 28, §1; Acts 1988, No. 30, §1; Acts 1988, No. 152, §1; Acts 1988, No. 622, §1; Acts 1989, No. 564, §1; Acts 1990, No. 17, §1; Acts 1990, No. 27, §1; Acts 1990, No. 174, §1; Acts 1990, No. 540, §1; Acts 1992, No. 29, §1; Acts 1992, No. 30, §1; Acts 1992, No. 752, §1; Acts 1993, No. 12, §1; Acts 1993, No. 15, §1; H.C.R. No. 88, 1993 R.S., ef https://library.partnertax.ai/us-la/stat/47_1925.3 Acts 1984, No. 223, §1; Acts 1985, No. 292, §1; Acts 1985, No. 664, §1; Acts 1986, No. 450, §1; Acts 2005, No. 433, §1, eff. Dec. 31, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1925.4 Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1925.5 Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1925.6 Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1925.7 Acts 1984, No. 223, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1925.8 Acts 2005, No. 433, §1, eff. Dec. 31, 2005. https://library.partnertax.ai/us-la/stat/47_1925.9 Acts 2008, No. 358, §1, eff. June 22, 2008. https://library.partnertax.ai/us-la/stat/47_1925.10 Acts 2009, No. 532, §1, eff. July 14, 2009. https://library.partnertax.ai/us-la/stat/47_1925.11 Acts 2014, No. 256, §1; Acts 2016, No. 377, §1; Acts 2016, No. 429, §1. https://library.partnertax.ai/us-la/stat/47_1925.12 Acts 2015, No. 252, §1, eff. June 29, 2015. https://library.partnertax.ai/us-la/stat/47_1925.13 Acts 2021, No. 303, §1, eff. June 15, 2021. https://library.partnertax.ai/us-la/stat/47_1931 Amended by Acts 1970, No. 232, §1; Acts 1974, No. 149, §1; Acts 1975, No. 773, §1; Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1932 Amended by Acts 1977, No. 381, §1, eff. July 10, 1977; Acts 1977, 1st Ex.Sess., No. 34, §1, eff. Aug. 18, 1977; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1951 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1951.1 Acts 1958, No. 343, §1. Amended by Acts 1960, No. 161, §1; Acts 1962, No. 502, §1; Acts 1978, No. 402, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1951.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1951.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1952 Acts 1987, No. 185, §1, eff. Jan. 1, 1988; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1952.1 Acts 1997, No. 688, §1, eff. July 7, 1997. https://library.partnertax.ai/us-la/stat/47_1953 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1954 Amended by Acts 1979, No. 254, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1955 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1956 Amended by Acts 1952, No. 71, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1994, 3rd Ex. Sess., No. 59, §1, eff. July 7, 1994; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1957 Acts 1977, No. 125, §1; Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1986, No. 847, §1; Acts 1990, No. 829, §1, eff. Jan. 1, 1991; H.C.R. No. 94, 1992 R.S., eff. June 16, 1992; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2010, No. 926, §1. https://library.partnertax.ai/us-la/stat/47_1958 Amended by Acts 1964, No. 313, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1959 Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1960 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1961 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1961.1 Acts 1986, No. 1027, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1961.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1962 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1963 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1964 Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1965 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1966 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1967 Acts 2025, No. 104, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_1968 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1969 Acts 2004, No. 396, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1970 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1971 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1972 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1973 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1976 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1977 Added by Acts 1973, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1978 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1978.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1979 Acts 2003, No. 670, §1, eff. June 27, 2003; Acts 2004, No. 71, §1, eff. May 28, 2004. https://library.partnertax.ai/us-la/stat/47_1980 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1987 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1988 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1989 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1989.1 Acts 1991, No. 280, §1, eff. July 2, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2008, No. 857, §1, eff. July 9, 2008; Acts 2014, No. 751, §§1, 2, eff. June 19, 2014. https://library.partnertax.ai/us-la/stat/47_1990 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1991 Amended by Acts 1970, No. 71, §1; Acts 1984, No. 256, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2012, No. 554, §1. https://library.partnertax.ai/us-la/stat/47_1992 Acts 2013, No. 72, §1, eff. June 15, 2013; Acts 2021, No. 343, §1, eff. Jan. 1, 2022. https://library.partnertax.ai/us-la/stat/47_1992.1 Acts 2009, No. 323, §1, eff. July 6, 2009. https://library.partnertax.ai/us-la/stat/47_1992.2 Acts 2025, No. 9, §1, eff. July 1, 2025. https://library.partnertax.ai/us-la/stat/47_1993 Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_1993.1 Added by Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1983, No. 293, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_1994 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1997 Amended by Acts 1959, No. 125, §1; Acts 1962, No. 316, §1; Acts 1970, No. 69, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2005, 1st Ex. Sess., No. 51, §1, eff. Jan. 21, 2006; Acts 2006, No. 391, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006. https://library.partnertax.ai/us-la/stat/47_1997.1 Acts 2005, No. 254, §1, eff. June 29, 2005. https://library.partnertax.ai/us-la/stat/47_1998 2026-05-16 https://library.partnertax.ai/us-la/stat/47_1998.1 Acts 2000, 1st Ex. Sess., No. 74, §1, eff. April 17, 2000; Acts 2008, No. 857, §1, eff. July 9, 2008. https://library.partnertax.ai/us-la/stat/47_1999 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2051 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2051.1 Acts 1997, No. 1044, §1. https://library.partnertax.ai/us-la/stat/47_2051.2 Acts 1999, No. 1106, §1. https://library.partnertax.ai/us-la/stat/47_2052 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2053 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2054 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2055 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2056 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2057 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2058 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2059 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2060 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2060.1 Acts 2008, No. 731, §1. https://library.partnertax.ai/us-la/stat/47_2061 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2062 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2063 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2064 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2065 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2066 Added by Acts 1970, No. 611, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2101 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2101.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2101.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2102 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2103 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2104 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2105 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2106 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2107 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2108 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2108.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2109 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2110 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2111 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2112 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2113 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2114 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2121 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2122 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2123 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2124 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2126 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2127 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2127.1 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2128 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2129 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2129.1 Acts 2012, No. 77, §1, eff. May 11, 2012. https://library.partnertax.ai/us-la/stat/47_2130 Acts 2008, No. 506, §2, eff. Jan. 1, 2009; Acts 2008, No. 819, §1, eff. Jan.1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2131 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2132 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2133 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2134 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2135 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2136 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2137 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2138 Acts 2018, No. 328, §1, eff. May 15, 2018. https://library.partnertax.ai/us-la/stat/47_2141 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2142 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2143 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2144 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2145 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2146 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2147 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2148 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2151 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2151.1 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2152 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2153 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2153.1 Acts 2025, No. 411, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2154 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2155 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2156 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2157 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2158 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2158.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2159 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2160 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2160.1 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2161 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2162 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2163 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2164 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2171 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2172 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2173 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2174 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2175 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2176 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2177 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2178 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2179 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2180 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2180.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2181 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2181.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2182 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2183 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2183.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2184 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2185 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2186 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2187 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2188 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2189 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2189.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2190 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2191 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2192 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2193 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2194 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2196 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2197 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2201 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2202 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2203 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2204 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2205 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2025, No. 411, §2, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2206 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2207 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §§1, 2 eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2207.1 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2208 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2209 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2210 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2211 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2212 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2221 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2222 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2222.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2223 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2224 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2225 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2226 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2227 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2228 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2228.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2229 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2230 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2231 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2231.1 Acts 2022, No. 404, §1; Acts 2024, No. 627, §1. https://library.partnertax.ai/us-la/stat/47_2232 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2233 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2234 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2235 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2236 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2237 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2238.1 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.2 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.3 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.4 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.5 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.6 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.7 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.8 Acts 2009, No. 146, §1, eff. June 25, 2009. https://library.partnertax.ai/us-la/stat/47_2238.9 Acts 2022, No. 377, §1. https://library.partnertax.ai/us-la/stat/47_2241 Acts 2008, No. 819, §1, eff. Jan. 1, 2008; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2241.1 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2242 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2243 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2244 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2245 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2246 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2247 Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2251 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2252 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2253 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2254 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2255 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2256 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2257 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2258 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2259 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2260 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2261 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2262 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2266 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2266.1 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2267 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2268 Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_2271 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2272 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2273 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2274 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2275 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2276 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2277 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2278 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2279 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2280 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2286 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2287 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2288 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2289 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2290 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2291 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2292 Acts 2008, No. 819, §1, eff. Jan. 1, 2009. https://library.partnertax.ai/us-la/stat/47_2301 Added by Acts 1976, No. 702, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2302 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2303 Added by Acts 1976, No. 702, §3, eff. Aug. 4, 1976. Amended by Acts 1979, No. 177, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2304 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2305 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2306 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2307 Added by Acts 1976, No. 702, §7, eff. Aug. 4, 1976. Amended by Acts 1981, Ex.Sess., No. 29, §1, eff. Nov. 19, 1981; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 1995, No. 230, §1. https://library.partnertax.ai/us-la/stat/47_2308 Added by Acts 1976, No. 702, §8, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2309 Added by Acts 1976, No. 702, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2321 Added by Acts 1976, No. 705, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2322 Added by Acts 1976, No. 705, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2323 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2324 Added by Acts 1976, No. 705, §4, eff. Aug. 4, 1976. Amended by Acts 1980, No. 600, §1; Acts 1981, No. 695, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2325 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2326 Added by Acts 1976, No. 705, §6, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2327 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2328 Added by Acts 1976, No. 705, §8, eff. Aug. 4, 1976. Amended by Acts 1978, No. 556, §1, eff. July 12, 1978; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2329 Added by Acts 1976, No. 705, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2330 Added by Acts 1976, No. 705, §10, eff. Aug. 4, 1976; Acts 1989, No. 553, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2331 Added by Acts 1976, No. 705, §11, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2332 Added by Acts 1976, No. 705, §12, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994. https://library.partnertax.ai/us-la/stat/47_2341 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2342 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2343 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2344 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2345 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2346 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2347 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2401 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2402 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2403 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2404 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2405 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2406 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2407 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2408 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2409 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2410 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2411 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2412 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2413 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2414 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2415 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2416 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2417 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2418 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2419 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2420 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2421 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2422 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2423 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2424 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2425 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2426 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2431 Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_2432 Amended by Acts 1972, No. 315, §3; Acts 1991, No. 243, §1, eff. July 2, 1991; Acts 1997, No. 818, §1, eff. July 1, 2004. https://library.partnertax.ai/us-la/stat/47_2433 Amended by Acts 1952, No. 93, §1; Acts 1972, No. 315, §4; Acts 2010, No. 727, §1, eff. Jan. 1, 2010. https://library.partnertax.ai/us-la/stat/47_2434 Acts 1991, No. 243, §1, eff. July 2, 1991. https://library.partnertax.ai/us-la/stat/47_2435 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2436 Added by Acts 1972, No. 315, §1. Amended by Acts 1973, No. 202, §1. https://library.partnertax.ai/us-la/stat/47_2437 Acts 1991, No. 244, §1, eff. July 2, 1991; Acts 2024, No. 84, §3. https://library.partnertax.ai/us-la/stat/47_2451 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2501 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9029 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9030 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9050 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2001, No. 716, §1, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_9051 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9052 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9053 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9054 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9055 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9056 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9057 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9058 Acts 1997, No. 1192, §5. https://library.partnertax.ai/us-la/stat/47_9060 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 674, §1; Acts 2001, No. 716, §1, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_9065 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9070 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1998, 1st Ex. Sess., No. 146, §2; Acts 1999, No. 523, §1. https://library.partnertax.ai/us-la/stat/47_9071 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9072 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 685, §1; Acts 1996, 1st Ex. Sess., No. 64, §7, eff. Jan. 1, 1997. https://library.partnertax.ai/us-la/stat/47_9073 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9074 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9075 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9080 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9081 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9091 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9092 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9093 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9094 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9095 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9096 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9097 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9098 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9099 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9100 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9101 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9102 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9103 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9104 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9105 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9106 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9107 Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_2601 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2602 Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_2603 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2604 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2605 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2606 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2607 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2608 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2609 Acts 1990, No. 90, §1, eff. Jan. 1, 1991; Acts 1997, No. 658, §2; Acts 2001, No. 1182, §§7 and 12, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_2610 Acts 1990, No. 90, §1, eff. Jan. 1, 1991. https://library.partnertax.ai/us-la/stat/47_2611 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2651 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2701 2026-05-16 https://library.partnertax.ai/us-la/stat/47_2801 2026-05-16 https://library.partnertax.ai/us-la/stat/47_3201 Acts 1966, Ex.Sess., No. 12, §1. Amended by Acts 1976, No. 381, §1; Acts 1985, No. 3, §1, eff. May 31, 1985; Acts 1987, No. 307, §1; Acts 1989, No. 491, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 2005, No. 403, §1. https://library.partnertax.ai/us-la/stat/47_3202 2026-05-16 https://library.partnertax.ai/us-la/stat/47_3203 2026-05-16 https://library.partnertax.ai/us-la/stat/47_3204 2026-05-16 https://library.partnertax.ai/us-la/stat/47_3205 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4201 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4301 Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1. https://library.partnertax.ai/us-la/stat/47_4302 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4303 Added by Acts 1982, No. 773, §1; Acts 1997, No. 658, §2; Acts 2005, No. 403, §1. https://library.partnertax.ai/us-la/stat/47_4304 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4305 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4306 Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1. https://library.partnertax.ai/us-la/stat/47_4311 Acts 1990, No. 503, §1. https://library.partnertax.ai/us-la/stat/47_4312 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4313 Acts 1983, No. 445, §1; Acts 1984, No. 783, §1; Acts 1990, No. 503, §1; Acts 2001, No. 9, §7, eff. July 1, 2001. https://library.partnertax.ai/us-la/stat/47_4314 Added by Acts 1983, No. 445, §1. Amended by Acts 1984, No. 783, §1. https://library.partnertax.ai/us-la/stat/47_4315 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4316 Added by Acts 1983, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_4317 Added by Acts 1983, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_4318 Added by Acts 1983, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_4319 Added by Acts 1983, No. 445, §1. https://library.partnertax.ai/us-la/stat/47_4331 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4351 Acts 2012, No. 499, §1, eff. Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_4352 2026-05-16 https://library.partnertax.ai/us-la/stat/47_4353 Acts 2012, No. 499, §1, eff. Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_4354 Acts 2012, No. 499, §1, eff. Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_4355 Acts 2012, No. 499, §1, eff. Jan. 1, 2013. https://library.partnertax.ai/us-la/stat/47_5001 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5002 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5003 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5004 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5005 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5006 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5007 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5008 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5009 2026-05-16 https://library.partnertax.ai/us-la/stat/47_5010 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6001 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6002 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6003 Acts 2025, No. 376, §2, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_6004 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6005 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6006 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6006.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6007 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6008 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6009 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6010 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6011 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6012 2026-05-16 https://library.partnertax.ai/us-la/stat/47_715.1 Acts 1984, No. 927, §1; Acts 1997, No. 658, §2; Acts 2005, No. 375, §1, eff. July 1, 2005; Acts 2007, No. 303, §1, eff. July 9, 2007. https://library.partnertax.ai/us-la/stat/47_716 2026-05-16 https://library.partnertax.ai/us-la/stat/47_716.1 Added by Acts 1980, No. 559, §1; Acts 2017, No. 145, §1, eff. July 1, 2017. https://library.partnertax.ai/us-la/stat/47_717 2026-05-16 https://library.partnertax.ai/us-la/stat/47_718 2026-05-16 https://library.partnertax.ai/us-la/stat/47_719 2026-05-16 https://library.partnertax.ai/us-la/stat/47_720 2026-05-16 https://library.partnertax.ai/us-la/stat/47_721 2026-05-16 https://library.partnertax.ai/us-la/stat/47_722 2026-05-16 https://library.partnertax.ai/us-la/stat/47_723 2026-05-16 https://library.partnertax.ai/us-la/stat/47_723.1 Added by Acts 1980, No. 138, §1. https://library.partnertax.ai/us-la/stat/47_724 2026-05-16 https://library.partnertax.ai/us-la/stat/47_725 Amended by Acts 1981, No. 771, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_726 2026-05-16 https://library.partnertax.ai/us-la/stat/47_726.1 Acts 1990, No. 733, §1. https://library.partnertax.ai/us-la/stat/47_727 Amended by Acts 1950, No. 213, §1; Acts 1952, No. 5, §2; Acts 1954, No. 644, §1; Acts 1956, No. 81, §1; Acts 1968, Ex.Sess., No. 7, §4; Acts 1975, No. 503, §1; Acts 1977, No. 441, §1; Acts 1980, No. 380, §2; Acts 1984, 1st Ex. Sess. No. 11, §1, eff. July 1, 1984; Acts 1984, No. 272, §1; Acts 1984, No. 320, §1, eff. July 1, 1984; Acts 1987, No. 471, §1, eff. Sept. 1, 1987; Acts 1992, No. 984, §14; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 1999, No. 897, §1, eff. July 2, 1999. https://library.partnertax.ai/us-la/stat/47_731 2026-05-16 https://library.partnertax.ai/us-la/stat/47_751 2026-05-16 https://library.partnertax.ai/us-la/stat/47_771 2026-05-16 https://library.partnertax.ai/us-la/stat/47_772 2026-05-16 https://library.partnertax.ai/us-la/stat/47_773 Amended by Acts 1958, No. 434, §1. https://library.partnertax.ai/us-la/stat/47_774 Amended by Acts 1958, No. 434, §2. https://library.partnertax.ai/us-la/stat/47_775 2026-05-16 https://library.partnertax.ai/us-la/stat/47_776 2026-05-16 https://library.partnertax.ai/us-la/stat/47_777 2026-05-16 https://library.partnertax.ai/us-la/stat/47_778 2026-05-16 https://library.partnertax.ai/us-la/stat/47_779 2026-05-16 https://library.partnertax.ai/us-la/stat/47_780 2026-05-16 https://library.partnertax.ai/us-la/stat/47_781 2026-05-16 https://library.partnertax.ai/us-la/stat/47_782 2026-05-16 https://library.partnertax.ai/us-la/stat/47_783 2026-05-16 https://library.partnertax.ai/us-la/stat/47_784 2026-05-16 https://library.partnertax.ai/us-la/stat/47_785 2026-05-16 https://library.partnertax.ai/us-la/stat/47_786 Added by Acts 1978, No. 713, §1, eff. Jan. 1, 1979; Acts 1983, No. 91, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_787 2026-05-16 https://library.partnertax.ai/us-la/stat/47_788 2026-05-16 https://library.partnertax.ai/us-la/stat/47_789 2026-05-16 https://library.partnertax.ai/us-la/stat/47_801 Acts 1964, Ex.Sess., No. 3, §2; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 2002, No. 28, §1, eff. July 1, 2002. https://library.partnertax.ai/us-la/stat/47_802 Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1968, Ex.Sess., No. 11, §1. Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984. Acts 1984, No. 321, §1, eff. July 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1992, No. 984, §14. https://library.partnertax.ai/us-la/stat/47_802.1 Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_802.2 Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_802.3 Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1991, No. 516, §1, eff. for taxable periods beginning on or after July 1, 1992; Acts 1993, No. 666, §1, eff. for taxable periods beginning on or after July 1, 1993, based on mileage data from periods beginning on or after July 1, 1992; Acts 1994, No. 7, §1, eff. July 1, 1994. https://library.partnertax.ai/us-la/stat/47_802.4 Acts 1997, No. 273, §4. https://library.partnertax.ai/us-la/stat/47_803 Acts 1964, Ex. Sess., No. 3, §2. Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1994, No. 7, §1, eff. July 1, 1994; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_803.1 Acts 1987, No. 54, §1, eff. June 8, 1987. https://library.partnertax.ai/us-la/stat/47_803.2 Acts 2002, No. 28, §1, eff. July 1, 2002. https://library.partnertax.ai/us-la/stat/47_804 Acts 1964, Ex.Sess., No. 3, §2. Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §1, eff. Jan. 1, 1996. https://library.partnertax.ai/us-la/stat/47_805 2026-05-16 https://library.partnertax.ai/us-la/stat/47_806 Acts 1964, Ex. Sess., No. 3, §2; Acts 1982, No. 787, §1, Acts 1983, No. 164, §2, eff. June 24, 1983; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1985, No. 475, §1; Acts 1986, No. 879, §§1 and 3, eff. Jan. 1, 1987; Acts 1986, No. 727, §1; Acts 1990, No. 279, §1, eff. July 1, 1990; Acts 1991, No. 516, §1, eff. for taxable periods beginning on or after July 1, 1992; Acts 1995, No. 187, §1, eff. July 1, 1995; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2; Acts 1997, No. 1210, https://library.partnertax.ai/us-la/stat/47_806.1 Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_807 Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1979, No. 467, §1, eff. Jan. 1, 1980; Acts 1982, No. 477, §1, eff. Jan. 1, 1983; Acts 1984, 1st Ex. Sess., No. 12, §1, eff. July 1, 1984; Acts 1984, No. 654, §1, eff. Oct. 1, 1984; Acts 1984, No. 769, §1, eff. Jan. 1, 1985; Acts 1985, No. 551, §2, eff. July 12, 1985; Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1995, No. 603, §§1, 2, eff. Jan. 1, 1996; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_807.1 Acts 1986, No. 879, §1, eff. Jan. 1, 1987; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_808 2026-05-16 https://library.partnertax.ai/us-la/stat/47_809 2026-05-16 https://library.partnertax.ai/us-la/stat/47_810 2026-05-16 https://library.partnertax.ai/us-la/stat/47_811 Acts 1964, Ex.Sess., No. 3, §2. Amended by Acts 1978, No. 713, §2, eff. Jan. 1, 1979; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_812 2026-05-16 https://library.partnertax.ai/us-la/stat/47_813 Acts 1964, Ex.Sess., No. 3, §2. https://library.partnertax.ai/us-la/stat/47_814 2026-05-16 https://library.partnertax.ai/us-la/stat/47_815 2026-05-16 https://library.partnertax.ai/us-la/stat/47_815.1 Acts 1990, No. 733, §1. https://library.partnertax.ai/us-la/stat/47_818.1 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_818.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_818.3 Acts 2005, No. 252, §1, eff. July 1, 2006. https://library.partnertax.ai/us-la/stat/47_8001 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8002 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8003 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8004 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8005 Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989. https://library.partnertax.ai/us-la/stat/47_8006 Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989. https://library.partnertax.ai/us-la/stat/47_8007 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8008 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8009 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8010 Acts 1988, No. 996, §1; Acts 1989, No. 756, §1, eff. July 8, 1989. https://library.partnertax.ai/us-la/stat/47_8011 Acts 1988, No. 996, §1; Acts 1999, No. 283, §§1, 2. https://library.partnertax.ai/us-la/stat/47_8012 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8013 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8014 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8015 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8016 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8017 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8018 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8019 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8020 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8021 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8022 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8023 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8024 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8025 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8026 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8027 Acts 1988, No. 996, §1. https://library.partnertax.ai/us-la/stat/47_8051 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8052 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8053 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8054 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8055 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8056 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8057 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8058 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8059 2026-05-16 https://library.partnertax.ai/us-la/stat/47_8060 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9000 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9001 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9002 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9003 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 946, §1, eff. July 9, 1992; Acts 1993, No. 198, §1, eff. June 1, 1993. https://library.partnertax.ai/us-la/stat/47_9004 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1991, No. 90, §1, eff. Jan. 13, 1992; Acts 1993, No. 315, §1; Acts 2004, No. 16, §1; Acts 2010, No. 814, §1, eff. May 1, 2011; Acts 2013, No. 412, §1, eff. June 21, 2013. https://library.partnertax.ai/us-la/stat/47_9005 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9006 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9007 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §1, eff. June 29, 1995. https://library.partnertax.ai/us-la/stat/47_9008 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §2, eff. June 29, 1995. https://library.partnertax.ai/us-la/stat/47_9009 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9010 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2012, No. 567, §1, eff. July 1, 2012; Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9011 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9011.1 Acts 2003, No. 229, §1. https://library.partnertax.ai/us-la/stat/47_9012 Acts 1992, No. 515, §1, eff. June 25, 1992. https://library.partnertax.ai/us-la/stat/47_9013 Acts 1993, No. 885, §1. https://library.partnertax.ai/us-la/stat/47_9015 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2021, No. 80, §4, eff. July 1, 2021. https://library.partnertax.ai/us-la/stat/47_9016 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9017 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1993, No. 198, §1, eff. June 1, 1993. https://library.partnertax.ai/us-la/stat/47_9018 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_9019 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9020 Acts 1992, No. 953, §1; Acts 1993, No. 749, §1. https://library.partnertax.ai/us-la/stat/47_9021 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9022 Acts 1993, No. 746, §1. https://library.partnertax.ai/us-la/stat/47_9025 2026-05-16 https://library.partnertax.ai/us-la/stat/47_9026 Acts 1991, No. 690, §1; Acts 2014, No. 816, §1. https://library.partnertax.ai/us-la/stat/47_9027 Acts 2007, No. 139, §1; Acts 2025, No. 477, §16, eff. Oct. 1, 2027. https://library.partnertax.ai/us-la/stat/47_9028 Acts 1990, No. 1045, §1, eff. Nov. 7, 1990. https://library.partnertax.ai/us-la/stat/47_6013 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6014 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6015 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6016 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6016.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6017 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6018 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6019 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6020 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6020.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6020.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6020.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6020.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6021 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6022 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6023 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6024 Acts 2006, No. 799, §1, eff. June 30, 2006. https://library.partnertax.ai/us-la/stat/47_6025 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6026 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6027 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6028 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6029 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6030 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6031 Acts 2007, No. 374, §2, eff. July 10, 2007. https://library.partnertax.ai/us-la/stat/47_6032 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6033 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6034 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6035 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6036 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6036.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6037 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6038 Acts 2011, No. 407, §1, eff. July 5, 2011; Acts 2011, No. 415, §1, eff. July 11, 2011; Acts 2011, No. 416, §1, eff. July 1, 2011. https://library.partnertax.ai/us-la/stat/47_6039 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6040 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6041 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6042 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6043 Acts 2023, No. 404, §1. https://library.partnertax.ai/us-la/stat/47_6044 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6101 Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2025, No. 454, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_6102 Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013; Acts 2025, No. 454, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_6103 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6104 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6105 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6106 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6107 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6108 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6109 Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2013, No. 406, §1, eff. July 1, 2013. https://library.partnertax.ai/us-la/stat/47_6111 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6112 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6113 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6114 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6115 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6116 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6301 2026-05-16 https://library.partnertax.ai/us-la/stat/47_6302 Acts 2025, No. 423, §1, eff. Jan. 1, 2026. https://library.partnertax.ai/us-la/stat/47_6351 Acts 2012, No. 800, §2, eff. July 1, 2012; Acts 2018, No. 612, §15, eff. July 1, 2020; Acts 2019, No. 404, §1, eff. July 1, 2020. https://library.partnertax.ai/us-la/stat/47_7001 Acts 1987, No. 443, §1. https://library.partnertax.ai/us-la/stat/47_7002 Acts 1987, No. 443, §1. https://library.partnertax.ai/us-la/stat/47_7003 Acts 1987, No. 443, §1; Acts 1999, No. 321, §1. https://library.partnertax.ai/us-la/stat/47_7004 Acts 1987, No. 443, §1. https://library.partnertax.ai/us-la/stat/47_7005 Acts 1987, No. 443, §1. https://library.partnertax.ai/us-la/stat/47_7006 Acts 1987, No. 443, §1. https://library.partnertax.ai/us-la/stat/47_7019.1 Acts 2013, No. 274, §1, eff. June 13, 2013. https://library.partnertax.ai/us-la/stat/47_7019.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_616 2026-05-16 https://library.partnertax.ai/us-la/stat/47_617 2026-05-16 https://library.partnertax.ai/us-la/stat/47_618 2026-05-16 https://library.partnertax.ai/us-la/stat/47_631 Acts 1997, No. 40, §1. https://library.partnertax.ai/us-la/stat/47_632 Acts 1988, No. 594, §1, eff. July 1, 1988. https://library.partnertax.ai/us-la/stat/47_633 2026-05-16 https://library.partnertax.ai/us-la/stat/47_633.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_633.2 Acts 1973, Ex.Sess. No. 5 amended R.S. 47:633(9) and enacted R.S. 47:633.1. Acts 1973, Ex.Sess. No. 6 amended R.S. 47:633(7) and (8). https://library.partnertax.ai/us-la/stat/47_633.3 Acts 1991, No. 629, §1. https://library.partnertax.ai/us-la/stat/47_633.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_633.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_633.6 Acts 1991, No. 629, §1; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_634 2026-05-16 https://library.partnertax.ai/us-la/stat/47_635 2026-05-16 https://library.partnertax.ai/us-la/stat/47_636 2026-05-16 https://library.partnertax.ai/us-la/stat/47_637 2026-05-16 https://library.partnertax.ai/us-la/stat/47_638 Amended by Acts 1950, No. 449, §1. https://library.partnertax.ai/us-la/stat/47_639 2026-05-16 https://library.partnertax.ai/us-la/stat/47_640 2026-05-16 https://library.partnertax.ai/us-la/stat/47_641 R.S. 47:1501 et seq. https://library.partnertax.ai/us-la/stat/47_642 Acts 1986, No. 536, §1, eff. July 2, 1986. https://library.partnertax.ai/us-la/stat/47_643 2026-05-16 https://library.partnertax.ai/us-la/stat/47_643.1 Acts 1998, No. 25, §1, eff. June 24, 1998. https://library.partnertax.ai/us-la/stat/47_644 2026-05-16 https://library.partnertax.ai/us-la/stat/47_645 2026-05-16 https://library.partnertax.ai/us-la/stat/47_646 2026-05-16 https://library.partnertax.ai/us-la/stat/47_646.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_646.2 2026-05-16 https://library.partnertax.ai/us-la/stat/47_646.3 2026-05-16 https://library.partnertax.ai/us-la/stat/47_646.4 2026-05-16 https://library.partnertax.ai/us-la/stat/47_646.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_647 Added by Acts 1978, No. 436, §1, eff. July 6, 1978. Amended by Acts 1979, No. 394, §1, eff. July 11, 1979; Acts 1997, No. 658, §2. https://library.partnertax.ai/us-la/stat/47_648.1 Acts 1994, No. 2, §2, eff. June 1, 1994. https://library.partnertax.ai/us-la/stat/47_648.2 Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 1996, No. 16, §1, eff. June 27, 1996; Acts 1998, No. 7, §1, eff. June 22, 1998; Acts 2023, No. 150, §18, eff. Jan. 10, 2024. https://library.partnertax.ai/us-la/stat/47_648.3 Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 2023, No. 150, §18, eff. Jan. 10, 2024. https://library.partnertax.ai/us-la/stat/47_648.4 Acts 1994, No. 2, §2, eff. June 1, 1994. https://library.partnertax.ai/us-la/stat/47_648.5 2026-05-16 https://library.partnertax.ai/us-la/stat/47_648.11 2026-05-16 https://library.partnertax.ai/us-la/stat/47_648.21 Acts 1986, No. 686, §1, eff. July 1, 1986. https://library.partnertax.ai/us-la/stat/47_651 2026-05-16 https://library.partnertax.ai/us-la/stat/47_671 2026-05-16 https://library.partnertax.ai/us-la/stat/47_672 2026-05-16 https://library.partnertax.ai/us-la/stat/47_674 2026-05-16 https://library.partnertax.ai/us-la/stat/47_675 2026-05-16 https://library.partnertax.ai/us-la/stat/47_676 2026-05-16 https://library.partnertax.ai/us-la/stat/47_677 2026-05-16 https://library.partnertax.ai/us-la/stat/47_678 2026-05-16 https://library.partnertax.ai/us-la/stat/47_679 2026-05-16 https://library.partnertax.ai/us-la/stat/47_680 2026-05-16 https://library.partnertax.ai/us-la/stat/47_681 2026-05-16 https://library.partnertax.ai/us-la/stat/47_681.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_691 2026-05-16 https://library.partnertax.ai/us-la/stat/47_692 2026-05-16 https://library.partnertax.ai/us-la/stat/47_693 2026-05-16 https://library.partnertax.ai/us-la/stat/47_694 2026-05-16 https://library.partnertax.ai/us-la/stat/47_695 2026-05-16 https://library.partnertax.ai/us-la/stat/47_696 2026-05-16 https://library.partnertax.ai/us-la/stat/47_697 2026-05-16 https://library.partnertax.ai/us-la/stat/47_711 2026-05-16 https://library.partnertax.ai/us-la/stat/47_712 2026-05-16 https://library.partnertax.ai/us-la/stat/47_713 2026-05-16 https://library.partnertax.ai/us-la/stat/47_714 2026-05-16 https://library.partnertax.ai/us-la/stat/47_714.1 2026-05-16 https://library.partnertax.ai/us-la/stat/47_715 2026-05-16