Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:300.11 — Inconsistent provisions

The provisions of this Part shall supersede the provisions of Part I and Part II of this Chapter to the extent that they are inconsistent or in conflict herewith. The provisions of Part I and Part II of this Chapter shall remain in effect to the extent that they are not inconsistent or in conflict with this Part.

Last amended: Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996.

Source: official text