Louisiana Statutes
§ 47:201 — Partnership informational return of income required; limitations on partner tax
Louisiana § 47:201
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:201 (Partnership informational return of income required; limitations on partner tax) 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. § 47:201 (2026).
Text
§201. Partnership informational return of income required; limitations on partner tax liability
A.Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject
to the income tax imposed by this Chapter, but a partnership shall be required to file an
annual informational partnership return of income in accordance with R.S. 47:103(A)(2).
B.Persons carrying on business as partners shall be liable for income tax only in their
separate or individual capacities.
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Related
Bridges v. Autozone Properties, Inc.
900 So. 2d 784 (Supreme Court of Louisiana, 2005)
Legislative History
Amended by Acts 1958, No. 441, §1; Acts 1975, No. 459, §1; Acts 2021, No. 287,
§1, eff. June 14, 2021.
Nearby Sections
15
§ 47:2
General definitions§ 47:202
Income of partner§ 47:203
Partnership computations§ 47:204
Partner's distributive share§ 47:2051
§ 47:2051§ 47:2052
Oath and execution of bond§ 47:2053
Failure to give bond§ 47:2054
Actions on bond§ 47:2055
Cancelation of bondCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:201, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A201.