Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:296
Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003
Official textlegis.la.gov
Source: view the official text
In this chapter (40 sections)
- 47:290 · Purpose
- 47:291 · Application of Part
- 47:292 · Inconsistent provisions
- 47:292.1 · Special authority for the secretary with respect to military…
- 47:292.2 · Special grant of authority for the secretary with respect to…
- 47:292.3 · Special authority for the secretary with respect to certain…
- 47:293 · Definitions
- 47:293.1 · Deduction for federal income tax for Hurricane Ida
- 47:293.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:294 · Standard deduction
- 47:295 · Tax imposed on individuals; administration
- 47:296 · Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003
- 47:296.1 · Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025
- 47:296.2 · Suspension and denial of renewal of drivers' licenses
- 47:296.3 · Suspension, revocation, or denial of hunting and fishing…
- 47:297 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
- 47:297.1 · Tax deduction; medical savings accounts
- 47:297.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.3 · Exclusion from income; S Bank shareholder non-taxable income
- 47:297.4 · Reduction to tax due; certain child care expenses
- 47:297.5 · Exemption from income; payments received from the Louisiana…
- 47:297.6 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.7 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.8 · Earned income tax credit
- 47:297.9 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec.…
- 47:297.10 · Tax deduction; elementary and secondary school tuition
- 47:297.11 · Tax deduction; educational expenses for home-schooled…
- 47:297.12 · Tax deduction; fees and other educational expenses for a…
- 47:297.13 · Tax deduction; employment of certain qualified disabled…
- 47:297.14 · Pass-through entity exclusion
- 47:297.15 · Tax deduction; educational expenses; COVID-19 pandemic in…
- 47:297.16 · Tax exemption; COVID-19 relief benefit
- 47:297.17 · Exemption for military survivor benefit plan payments
- 47:297.18 · Tax exemption; digital nomads; requirements; limitations
- 47:297.19 · Tax credit; stillborn child
- 47:297.20 · Tax deduction; adoption from foster care
- 47:297.21 · Tax deduction; private adoption of certain infants
- 47:297.22 · Tax credit; pregnancy-related deaths
- 47:297.23 · Tax credit; adoption
- 47:297.24 · Tax credit; purchases of firearm safety devices