Louisiana Statutes
§ 47:287.683 — Notice of fiduciary relationship
Louisiana § 47:287.683
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.683 (Notice of fiduciary relationship) 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. § 47:287.683 (2026).
Text
A.Fiduciary of taxpayer. Upon notice to the secretary that any person is acting in a fiduciary capacity, such fiduciary shall assume powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this Part until notice is given that the fiduciary capacity has terminated.
B.Fiduciary of transferee. Upon notice to the secretary that any person is acting in a fiduciary capacity for a person subject to the liability specified in R.S. 47:287.682, the fiduciary shall assume, on behalf of such person, the powers, rights, duties, and privileges of such person under such Section, until notice is given that the fiduciary capacity has terminated.
C.Manner of notice. Notice under R.S. 47:287.683(A) or (B) shall be given in accordance with regulations prescribed by the secreta
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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 § 47:287.683, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.683.