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- RS 47:43 · Exclusion from gross income; certain death benefits
- RS 47:44 · Exclusion from gross income; portion of amounts received as annuities
- RS 47:44.1 · Annual retirement or disability income; exemption from taxation
- RS 47:44.2 · Federal social security benefits; federal and railroad retirement income exempt from taxation
- RS 47:45 · Exclusion from gross income; gifts and inheritances
- RS 47:46 · Exclusion from gross income; compensation for injuries or sickness
- RS 47:46.1 · Amounts received under accident and health plans
- RS 47:46.2 · Contributions by employer to accident and health plans
- RS 47:47 · Exclusion from gross income; rental value of minister's dwelling
- RS 47:48 · Exclusion from gross income; interest on Louisiana state or local government obligations
- RS 47:49 · Exclusion from gross income; scholarships and fellowship grants
- RS 47:50 · Exclusion from gross income; war contract renegotiation payments
- RS 47:51 · Exclusions from gross income; governmental subsidies
- RS 47:52 · Exclusion from gross income; compensation or retired pay received by war veterans from United States
- RS 47:53 · Exclusion from gross income; income from carriage on high seas
- RS 47:53.1 · Recovery of bad debts, prior taxes, and delinquency amounts
- RS 47:53.2 · Exclusion from gross income; income from discharge of indebtedness
- RS 47:53.3 · Repealed by Acts 1972, No. 729, §1.
- RS 47:53.4 · Exclusions from gross income; amounts of purchase of annuities for certain employees
- RS 47:53.5 · Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
- RS 47:54 · Deductions from gross income; interest
- RS 47:55 · Deductions from gross income; taxes generally
- RS 47:56 · Deductions from gross income; taxes on shareholders paid by corporation
- RS 47:57 · Deductions from gross income; charitable and other contributions
- RS 47:58 · Deductions from gross income; bad debts
- RS 47:59 · Deductions from gross income; alimony payments
- RS 47:59.1 · Deduction from gross income; adaptive home improvements
- RS 47:60 · Deductions from gross income; losses by individuals
- RS 47:60.1 · Deductions from gross income; casualty losses by individuals
- RS 47:61 · Deductions from gross income; losses by corporations
- RS 47:62 · Deductions from gross income; business expenses
- RS 47:63 · Deductions from gross income; dividends received by corporations
- RS 47:64 · Deductions from gross income; pension trusts
- RS 47:65 · Deductions from gross income; depreciation
- RS 47:66 · Deductions from gross income; depletion
- RS 47:67 · Deductions from gross income; charges in case of oil and gas wells
- RS 47:68 · Deductions from gross income; optional standard deduction
- RS 47:69 · Repealed by Acts 1979, No. 586, §1.
- RS 47:70 · Blank
- RS 47:71 · Limitations on deductions for losses from wagering and from wash sales
- RS 47:72 · Limitations on deductions for capital losses
- RS 47:73 · Items not deductible; family transactions
- RS 47:74 · Items not deductible; shrinkage in value of life or terminable interests
- RS 47:75 · Items not deductible; unpaid expenses and interest
- RS 47:76 · Items not deductible; amounts allocable to income not taxed
- RS 47:77 · Items not deductible; miscellaneous
- RS 47:78 · Items not deductible; construction and application of provisions
- RS 47:79 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:85 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:86 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:87 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:88 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:89 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:91 · Period for computation of taxable income
- RS 47:92 · Period in which items of gross income are included
- RS 47:93 · Period for which deductions and credits shall be taken
- RS 47:94 · Installment basis
- RS 47:95 · Allocation of income and deductions and prevention of tax evasion
- RS 47:96 · Change of accounting period
- RS 47:97 · Returns for a period of less than twelve months
- RS 47:98 · Definitions
- RS 47:101 · Individual returns
- RS 47:102 · Corporation returns
- RS 47:103 · Time and place for filing returns; information concerning federal return
- RS 47:104 · Taxpayer to keep records, etc.
- RS 47:105 · Payment of tax
- RS 47:106 · REPEALED BY ACTS 1958, NO. 442, §1.
- RS 47:107 · Failure to file; penalty
- RS 47:111 · Definitions
- RS 47:112 · Income tax withheld at source
- RS 47:112.1 · Agreements for withholding with United States government
- RS 47:112.2 · Mobile workforce employer exemption from withholding and reporting requirement
- RS 47:113 · Liability of employer
- RS 47:114 · Returns and payment of tax
- RS 47:114.1 · Annual information return of service recipient
- RS 47:115 · Refunds and credits
- RS 47:116 · Declarations of estimated income tax by individuals
- RS 47:117 · Time for filing declarations of estimated income tax by individuals
- RS 47:117.1 · Payment of installments of estimated income tax by individuals
- RS 47:118 · Failure by individual to pay estimated income tax; penalty
- RS 47:119 · Criminal penalties
- RS 47:120 · Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
- RS 47:120.1 · Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
- RS 47:120.2 · Repealed by Acts 2006, No. 320, §2, eff. June 13, 2006.
- RS 47:120.3 · Refunds and credits
- RS 47:120.21 · Income tax checkoff; donation for Wildlife Habitat and Natural Heritage Trust
- RS 47:120.25 · Legislative purpose
- RS 47:120.26 · Income tax checkoff; donation for Louisiana Association of Councils on Aging
- RS 47:120.31 · Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
- RS 47:120.32 · Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund
- RS 47:120.33 · Income tax checkoff; donation for National Lung Cancer Partnership
- RS 47:120.34 · Legislative intent; declaration of purpose and policy
- RS 47:120.35 · Income tax checkoff; donation for Children's Trust Dedicated Fund Account
- RS 47:120.36 · Income tax checkoff; donation for political party
- RS 47:120.37 · Refund designation on tax form
- RS 47:120.38 · Repealed by Acts 2016, No. 614, §10(C).
- RS 47:120.39 · Repealed by Acts 2018, No. 612, §22, eff. July 1, 2020.
- RS 47:120.40 · Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
- RS 47:120.41 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.
- RS 47:120.42 · Repealed by Acts 2001, No. 1185, §10, eff. July 1, 2002.