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Louisiana Revised Statutes Tit. 47, § 22. Special classes of taxpayers

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

The application of the general provisions of Part I, and Subparts A and B of Part II of this Subtitle to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions found in Part II of this Subtitle applicable to such class, as follows:

(1) Estates and trusts and the beneficiaries thereof, Subpart C of Part II.

(2) Members of partnerships, Subpart D of Part II.

(3) Insurance companies, Subpart E of Part II.

(4) Foreign corporations, Subpart G of Part II.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 22. Special classes of taxpayers - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-22/

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