La. Revenue and Taxation § 47:618

Current with changes from the 2024 Legislative Session

Section 47:618 - Trucking company

Notwithstanding any other provisions of this Chapter to the contrary, trucking companies which are not required to apportion income to this state because they do not meet the minimal nexus provisions of R.S. 47:287.95(C)(2) shall not be subject to the corporation franchise tax.

La. Revenue and Taxation § 47:618

Acts 1998, No. 26, §1, eff. June 24, 1998, applicable to taxable periods beginning on or after Jan. 1, 1999.

Acts 1998, No. 26, §1, eff. 6/24/1998, applicable to taxable periods beginning on or after 1/1/1999.