Louisiana Code § RS 47:300.1

PART VI. INCOME TAX ON ESTATES AND TRUSTS
Open in Lexace · Ask the AI about this section
§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.

‹ Prev All Louisiana sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.