La. Revenue and Taxation § 47:41
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
"Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.
La. Revenue and Taxation § 47:41