Louisiana Statutes
§ 47:188 — Imposition of tax on real estate investment trusts; computation
Louisiana § 47:188
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:188 (Imposition of tax on real estate investment trusts; computation) 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. § 47:188 (2026).
Text
The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.
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Legislative History
Added by Acts 1962, No. 315, §2. Amended by Acts 1972, No. 729, §2.
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Repealed by Acts 1966, No. 270, §1§ 47:1006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 § 47:188, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A188.