La. Revenue and Taxation § 47:287.746
Current with operative changes from the 2024 Third Special Legislative Session
Income and deductions reported under federal law may be increased or decreased to take into account the differences in reporting under prior Louisiana law or due to modifications, such as depletion and intangible drilling and development costs, under this Part. Such increase or decrease shall be as prescribed by the secretary.
La. Revenue and Taxation § 47:287.746