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This section is repealed.

Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:2131 — Repealed by

Acts 2024, No. 774, §2, eff. Jan. 1, 2026
.

Source: official text

Tax Law-US — U.S. federal & state tax law — searchable full text. Reproduces official primary text. Not legal advice.