La. Revenue and Taxation § 47:96
Current with operative changes from the 2024 Third Special Legislative Session
If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.
La. Revenue and Taxation § 47:96