Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:241
Net income subject to tax
Official textlegis.la.gov
The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net apportionable income derived from sources in this state, as defined in R.S. 47:244.
Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §8; Acts 1970, No. 258,
§6; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1 st
Ex. Sess., No. 30, §1; Acts 2021, No. 395,
§1, see Act; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.
Source: view the official text
In this chapter (9 sections)
- 47:241 · Net income subject to tax
- 47:242 · Segregation of items of gross income
- 47:243 · Computation of net allocable income from Louisiana sources
- 47:244 · Computation of net apportionable income from Louisiana sources
- 47:245 · Determination of Louisiana apportionment percent
- 47:246 · Corporations; deduction from net income from Louisiana sources
- 47:247 · Allowance of deductions and credits
- 47:248 · Exemption for certain nonresident individuals; mobile workforce
- 47:249 · Repealed by Acts 1968, No. 106, §10