Louisiana Statutes
§ 47:287.528 — Homeowners' associations
Louisiana § 47:287.528
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.528 (Homeowners' associations) 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. § 47:287.528 (2026).
Text
A. A homeowner's association as defined under federal law shall be subject to taxation under this Part as provided in this Section. B. A homeowner's association shall be taxed under this Part on its Louisiana taxable income. C. For purposes of this Section:
(1)"Net income" means a homeowner's association taxable income determined in accordance with federal law applicable to homeowners' associations.
(2)"Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to homeowners' associations.
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Legislative History
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
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 § 47:287.528, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.528.