Chapter 1 - INCOME TAX
- Part I - GENERAL PROVISIONS (§§ 32 — 120.63)
- Part II - SUPPLEMENTAL PROVISIONS (§ 164)
- Part II-A - LOUISIANA CORPORATION INCOME TAX (§§ 287.12 — 287.759)
- Part III - PROVISIONS FOR INDIVIDUALS (§§ 293 — 297.25)
- Part IV - OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN STATE AGENCIES
- Part V - OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN PERSONS
- Part VI - INCOME TAX ON ESTATES AND TRUSTS (§§ 300.1 — 300.7)