Louisiana Statutes
§ 47:287.12 — Rates of tax
Louisiana § 47:287.12
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.12 (Rates of 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. § 47:287.12 (2026).
Text
§287.12. Rates of tax
For taxable years beginning on or after January 1, 2025, the tax to be assessed, levied,
collected, and paid upon the Louisiana taxable income of every corporation shall be
computed at the rate of five and one-half percent.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise
tax periods beginning on or after Jan. 1, 2026.
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Legislative History
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1 st Ex. Sess., No.
8, §1; Acts 2021, No. 396, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan.
1, 2025.
Nearby Sections
15
§ 47:287.11
Tax imposed§ 47:287.12
Rates of tax§ 47:287.2
§ 47:287.2§ 47:287.3
§§287.3 - 287.10. (Blank)§ 47:287.441
§ 47:287.441§ 47:287.443
Effective dates, taxable year, 52-53 week year§ 47:287.445
Special adjustment for long-term contracts§ 47:287.480
Special adjustments by the secretary§ 47:287.501
§ 47:287.501§ 47:287.521
Farmers' cooperatives; all cooperatives§ 47:287.527
Political organizationsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:287.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.12.