Home/Louisiana/Statutes/Title 47: Revenue and Taxation/§ 47:291
Louisiana Statutes

§ 47:291 — Application of Part

Louisiana § 47:291
JurisdictionLouisiana
Title 47Revenue and Taxation

This text of Louisiana § 47:291 (Application of Part) 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. § 47:291 (2026).

Text

The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.

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Legislative History

Acts 1980, No. 316, §1.

Nearby Sections

15
§ 47:2
General definitions
§ 47:201
Partnership informational return of income required; limitations on partner tax
§ 47:201.1
Composite returns for nonresident partners or members
§ 47:201.2
Reporting adjustments to federal taxable income and federal partnership audit
§ 47:202
Income of partner
§ 47:203
Partnership computations
§ 47:204
Partner's distributive share
§ 47:205
Determination of basis of partner's interest
§ 47:2051
§ 47:2051
§ 47:2051.1
Ouachita Parish; collection of municipal taxes
§ 47:2051.2
Livingston Parish; collection of municipal taxes
§ 47:2052
Oath and execution of bond
§ 47:2053
Failure to give bond
§ 47:2054
Actions on bond
§ 47:2055
Cancelation of bond
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Bluebook (online)
Louisiana § 47:291, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A291.