Chapter 13 - Income: Individual
- Section I-1301 - Requirements for Submitting Claims for Offset of Individual Income Tax Refunds against Debts Owed Certain State Agencies
- Section I-1302 - Nonresident Net Operating Losses
- Section I-1303 - Application of the Louisiana Individual Income Tax to Native Americans
- Section I-1304 - Nonresident Apportionment of Compensation from Personal Services Rendered in Louisiana
- Section I-1305 - Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises
- Section I-1306 - Offset of Individual Income Tax Refunds against Debts Owed Certain Persons
- Section I-1307 - Federal Income Tax Deduction (Repealed)
- Section I-1310 - Income Tax Tables
- Section I-1311 - Annual Retirement Income Exemption for Individuals 65 or Older
- Section I-1312 - [Effective until 6/29/2024] Net Capital Gains Deduction
- Section I-1351 - Suspension, Revocation, and Denial of Hunting and Fishing Licenses
- Section I-1355 - Suspension and Denial of Renewal of Drivers' Licenses
- Section I-1357 - Income Exemption for Digital Nomads