Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:96
Change of accounting period
Official textlegis.la.gov
If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.
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In this chapter (8 sections)
- 47:91 · Period for computation of taxable income
- 47:92 · Period in which items of gross income are included
- 47:93 · Period for which deductions and credits shall be taken
- 47:94 · Installment basis
- 47:95 · Allocation of income and deductions and prevention of tax…
- 47:96 · Change of accounting period
- 47:97 · Returns for a period of less than twelve months
- 47:98 · Definitions