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Louisiana Revised Statutes Tit. 47, § 287.528. Homeowners' associations

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

A. A homeowner's association as defined under federal law shall be subject to taxation under this Part as provided in this Section.

B. A homeowner's association shall be taxed under this Part on its Louisiana taxable income.

C. For purposes of this Section:

(1) “Net income” means a homeowner's association taxable income determined in accordance with federal law applicable to homeowners' associations.

(2) “Gross income” and “deductions from gross income” have the same meaning herein as in federal law pertaining to homeowners' associations.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 287.528. Homeowners' associations - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-287-528/

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