La. Stat. tit. 47 § 300.1

Current with changes from the 2024 3rd Extraordinary Session

Section 47:300.1 - Tax imposed

There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be computed at the

rate of three percent on Louisiana taxable income .

La. R.S. § 47:300.1

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2021, No. 395, §1, Jan. 1, 2022.

Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.

Amended by Acts 2021, No. 395,s. 1, eff. 1/1/2022.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after 12/31/1996.