Louisiana Statutes
§ 47:21 — Application of Chapter
Louisiana § 47:21
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:21 (Application of Chapter) 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. § 47:21 (2026).
Text
§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Repealed by Acts 1966, No. 270, §1§ 47:1006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 returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:21, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A21.