Louisiana Statutes
§ 47:21 — Application of Chapter
Louisiana·Title 47 Revenue and Taxation
§21. Application of Chapter
The provisions of this Chapter shall apply only to taxable years
beginning after December 31, 1949. Income taxes for taxable years beginning
prior to January 1, 1950, shall not be affected by the provisions of this Chapter,
but shall remain subject to the applicable provisions of Act 21 of 1934, as
amended.
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Related
McNamara v. Leslie Ardoin, Inc.
357 So. 2d 1317 (Louisiana Court of Appeal, 1978)
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Repealed by Acts 1966, No. 270, §1§ 47:1006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 returns