Louisiana Administrative Code — Title 61 (Revenue and Taxation)

LAC 61:V.114 — Property Defined

Property―includes every form, character and kind of property, real, personal and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest in such property (R.S. 47:1702).

Last amended: HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 15:1097 (December 1989).

Source: official text