Part VI - INCOME TAX ON ESTATES AND TRUSTS
- Section 47:300.1 - Tax imposed
- Section 47:300.2 - Application of Part
- Section 47:300.3 - Residents and nonresidents
- Section 47:300.4 - Intent, purpose
- Section 47:300.5 - Fiduciary responsibility
- Section 47:300.6 - Louisiana taxable income of resident estate or trust
- Section 47:300.7 - Louisiana taxable income of nonresident estate or trust
- Section 47:300.8 - [Repealed]
- Section 47:300.9 - Tax credit
- Section 47:300.10 - Definitions
- Section 47:300.11 - Inconsistent provisions