La. Revenue and Taxation § 47:188
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The tax imposed by this chapter upon corporations shall be imposed upon real estate investment trusts as defined in R.S. 12:491, and shall be computed only upon that part of the net income of the trust which is subject to federal income tax as provided in sections 857 and 858 of the Federal Internal Revenue Code of 1954, as amended.
La. Revenue and Taxation § 47:188