Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:227
Offset against tax
Official textlegis.la.gov
Every insurance company shall be entitled to an offset against any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, by virtue of any law of this state.
Acts 2015, No. 125, §2 eff. July 1, 2015; Acts 2016, 1 st
Ex. Sess., No. 29, §§1, 2, eff.
June 17, 2016; Acts 2017, No. 400, §§1, 2, 4, eff. June 26, 2017; Acts 2017, No. 403, §§2,
3, eff. June 26, 2017.
Source: view the official text
In this chapter (7 sections)
- 47:221 · Tax on life insurance companies
- 47:222 · Gross income of life insurance companies
- 47:223 · Net income of life insurance companies
- 47:224 · Insurance companies other than life or mutual
- 47:225 · Computation of gross income
- 47:226 · Mutual insurance companies other than life
- 47:227 · Offset against tax