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Louisiana Revised Statutes Tit. 47, § 201. Partnership informational return of income required; limitations on partner tax liability

Current as of January 01, 2023 | Updated by Findlaw Staff

A. Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject to the income tax imposed by this Chapter, but a partnership shall be required to file an annual informational partnership return of income in accordance with R.S. 47:103(A)(2).

B. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 201. Partnership informational return of income required; limitations on partner tax liability - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-201/

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