Louisiana Statutes
§ 47:48 — Exclusion from gross income; interest on Louisiana state or local government obligations
Louisiana § 47:48
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:48 (Exclusion from gross income; interest on Louisiana state or local government obligations) 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. § 47:48 (2026).
Text
The amount of interest received upon obligations of the State of Louisiana, or any political or municipal subdivision thereof, to such extent as is now exempt by law shall not be included in gross income.
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Related
Health Education Authority v. APCOA Lasalle Parking Co.
991 F. Supp. 2d 762 (E.D. Louisiana, 2013)
Orillion v. Crawford
964 So. 2d 950 (Louisiana Court of Appeal, 2006)
Nearby Sections
15
§ 47:1001
§ 47:1001§ 47:1002
Nature of tax; exclusions from tax§ 47:1003
Definitions§ 47:1004
Businesses partly taxable§ 47:1005
Repealed by Acts 1966, No. 270, §1§ 47:1006
Reports and payment of tax§ 47:101
§ 47:101§ 47:1010
Disposition of collections§ 47:102
Corporation returnsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:48, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A48.