La. R.S. 47:21

Application of Chapter

Official textLouisiana Revised Statutes — Title 47 (Revenue and Taxation)legis.la.gov

The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.

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In this chapter (2 sections)

47:21 · Application of Chapter
47:22 · Special classes of taxpayers

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