La. Stat. tit. 47 § 12

Current with changes from the 2024 3rd Extraordinary Session effective on or before 1/1/2025

Section 47:12 - [Repealed]

La. R.S. § 47:12

Acts 1990, No. 1033, §1, eff. July 1, 1990, and applicable to tax years beginning on or after July 1, 1990; Acts 1999, No. 386, §1; Acts 2001, No. 1032, §15; Acts 2011, No. 408, §5 (B), eff. July 5, 2011; Acts 2015, No. 426, §4.

Repealed by Acts 2024EX3, No. 5,s. 3, eff. 1/1/2025, app. to income tax periods beginning on or after 1/1/2025, and franchise tax periods beginning on or after 1/1/2026.

Amended by Acts 2015, No. 426,s. 4, eff. 8/1/2015.

Acts 1990, No. 1033, §1, eff. 7/1/1990, and applicable to tax years beginning on or after 7/1/1990; Acts 1999, No. 386, §1; Acts 2001, No. 1032, §15; Acts 2011, No. 408, §5 (B), eff. 7/5/2011.