La. Revenue and Taxation § 47:291

Current with changes from the 2024 Legislative Session

Section 47:291 - Application of Part

The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.

La. Revenue and Taxation § 47:291

Acts 1980, No. 316, §1.

Acts 1980, No. 316, §1.