Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:8
Taxation of state banking corporations and shareholders
Banking corporations organized under the laws of Louisiana and other corporations whose income is derived solely from banking corporations and from securities exempt from taxation by the State of Louisiana and shareholders of such banking corporations shall be subject to the payment of all taxes of the State of Louisiana and any subdivision thereof in the same manner as national banking corporations doing business in Louisiana and their shareholders are taxed by the State of Louisiana and any subdivision thereof under the laws and regulations of the United States of America and the State of Louisiana, and in no other manner.
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In this chapter (13 sections)
- 47:1 · Delegation of power and duties to deputies
- 47:2 · General definitions
- 47:3 · Suits for taxes by other states; jurisdiction of courts
- 47:4 · Same; authority of foreign officials to sue
- 47:5 · Authority of domestic officials to sue
- 47:6 · Definitions
- 47:7 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998
- 47:8 · Taxation of state banking corporations and shareholders
- 47:9 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4,…
- 47:10 · Chain store tax; imposition; authority of parishes and…
- 47:11 · Tax credit for electric and natural gas service
- 47:12 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
- 47:13 · Renewal of tax exemption certificates