Louisiana Statutes
§ 47:183 — Credits of estate or trust against net income
Louisiana § 47:183
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:183 (Credits of estate or trust against net income) 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. § 47:183 (2026).
Text
For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).
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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Repealed by Acts 1966, No. 270, §1§ 47:1006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 § 47:183, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A183.