Louisiana § 47:287.443 Effective dates, taxable year, 52-53 week year

Louisiana Statutes

§ 47:287.443 — Effective dates, taxable year, 52-53 week year

Louisiana § 47:287.443

Title 47Revenue and Taxation

This text of Louisiana § 47:287.443 (Effective dates, taxable year, 52-53 week year) 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. § 47:287.443 (2026).

Text

In any case in which the effective date or the applicability of any provision of this Part is expressed in terms of taxable years beginning or ending with reference to a specified date which is the first or last day of a month, a taxable year consisting of 52-53 weeks which is properly elected under law shall be treated as:

(1)Beginning with the first day of the calendar month beginning nearest to the first day of such taxable year, or

(2)Ending with the last day of the calendar month ending nearest to the last day of such taxable year, as the case may be.

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In any case in which the effective date or the applicability of any provision of this Part is expressed in terms of taxable years beginning or ending with reference to a specified date which is the first or last day of a month, a taxable year consisting of 52-53 weeks which is properly elected under law shall be treated as:
(1) Beginning with the first day of the calendar month beginning nearest to the first day of such taxable year, or
(2) Ending with the last day of the calendar month ending nearest to the last day of such taxable year, as the case may be.