La. Revenue and Taxation § 47:287.95
Acts 2011, No. 381, §3 provides that the Act is applicable for all corporate income tax periods beginning on or after Jan 1, 2012, and for all corporation franchise tax periods beginning on or after Jan. 1, 2013.
La. Revenue and Taxation § 47:287.95
Acts 2011, No. 381, §3 provides that the Act is applicable for all corporate income tax periods beginning on or after Jan 1, 2012, and for all corporation franchise tax periods beginning on or after Jan. 1, 2013.