Louisiana Statutes
§ 47:141 — Unadjusted basis; inventories
Louisiana § 47:141
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:141 (Unadjusted basis; inventories) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:141 (2026).
Text
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
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Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:141, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A141.