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- RS 47:287.683 · Notice of fiduciary relationship
- RS 47:287.701 · Definitions, use of terms and purpose
- RS 47:287.702 · Effect of Election Out of Federal Partnership Provisions
- RS 47:287.732 · S corporations
- RS 47:287.732.1 · Composite returns for nonresident shareholders
- RS 47:287.732.2 · Election for S corporations and other flow-through entities
- RS 47:287.733 · Corporations filing consolidated federal returns
- RS 47:287.734 · Domestic International Sales Corporations (DISC's) and Foreign Sales Corporations (FSC's)
- RS 47:287.736 · Real Estate Investment Trusts (REITs)
- RS 47:287.738 · Other inclusions and exclusions from gross income
- RS 47:287.741 · Special rule for leases
- RS 47:287.743 · Deductions from gross income; charges in case of oil and gas wells
- RS 47:287.744 · Tax deduction; election; bonus depreciation and amortization
- RS 47:287.745 · Deductions from gross income; depletion
- RS 47:287.746 · Adjustments to income and deductions
- RS 47:287.747 · Situs of stock cancelled or redeemed in liquidation
- RS 47:287.748 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- RS 47:287.749 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- RS 47:287.750 · Louisiana work opportunity tax credit
- RS 47:287.751 · Reconciliation of transitional differences
- RS 47:287.752 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- RS 47:287.753 · Neighborhood assistance tax credit
- RS 47:287.755 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- RS 47:287.756 · Tax credit for environmental equipment purchases
- RS 47:287.757 · Repealed by Acts 2009, No. 469, §2, eff. July 9, 2009.
- RS 47:287.758 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- RS 47:287.759 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
- RS 47:287.785 · Rules and regulations
- RS 47:290 · Purpose
- RS 47:291 · Application of Part
- RS 47:292 · Inconsistent provisions
- RS 47:292.1 · Special authority for the secretary with respect to military service in the Persian Gulf area
- RS 47:292.2 · Special grant of authority for the secretary with respect to military service in Bosnia
- RS 47:292.3 · Special authority for the secretary with respect to certain military service in the uniformed services
- RS 47:293 · Definitions
- RS 47:293.1 · Deduction for federal income tax for Hurricane Ida
- RS 47:293.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:294 · Standard deduction
- RS 47:295 · Tax imposed on individuals; administration
- RS 47:296 · Repealed by Acts 2002, No. 51, §2, eff. Jan. 1, 2003.
- RS 47:296.1 · Repealed by Acts 2025, No. 498, §6, eff. July 4, 2025.
- RS 47:296.2 · Suspension and denial of renewal of drivers' licenses
- RS 47:296.3 · Suspension, revocation, or denial of hunting and fishing licenses
- RS 47:297 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:297.1 · Tax deduction; medical savings accounts
- RS 47:297.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:297.3 · Exclusion from income; S Bank shareholder non-taxable income
- RS 47:297.4 · Reduction to tax due; certain child care expenses
- RS 47:297.5 · Exemption from income; payments received from the Louisiana Military Family Assistance Fund
- RS 47:297.6 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:297.7 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:297.8 · Earned income tax credit
- RS 47:297.9 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:297.10 · Tax deduction; elementary and secondary school tuition
- RS 47:297.11 · Tax deduction; educational expenses for home-schooled children
- RS 47:297.12 · Tax deduction; fees and other educational expenses for a quality public education
- RS 47:297.13 · Tax deduction; employment of certain qualified disabled individuals; requirements; limitations
- RS 47:297.14 · Pass-through entity exclusion
- RS 47:297.15 · Tax deduction; educational expenses; COVID-19 pandemic in 2020
- RS 47:297.16 · Tax exemption; COVID-19 relief benefit
- RS 47:297.17 · Exemption for military survivor benefit plan payments
- RS 47:297.18 · Tax exemption; digital nomads; requirements; limitations
- RS 47:297.19 · Tax credit; stillborn child
- RS 47:297.20 · Tax deduction; adoption from foster care
- RS 47:297.21 · Tax deduction; private adoption of certain infants
- RS 47:297.22 · Tax credit; pregnancy-related deaths
- RS 47:297.23 · Tax credit; adoption
- RS 47:297.24 · Tax credit; purchases of firearm safety devices
- RS 47:297.25 · Tax deduction; election; bonus depreciation and amortization
- RS 47:297.26 · Tax deduction; hardship distributions from retirement accounts
- RS 47:298 · Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.
- RS 47:299 · Nonseparability
- RS 47:299.1 · Purpose
- RS 47:299.2 · Definitions
- RS 47:299.3 · Offset request
- RS 47:299.4 · Authority of the secretary; provision for rules and regulations
- RS 47:299.5 · Procedure for making offset claims
- RS 47:299.6 · Disallowance of claims by secretary
- RS 47:299.7 · Offset and remittance to the claimant; escrow account; removal from escrow account
- RS 47:299.8 · Notice of offset
- RS 47:299.9 · Remittance; equivalent of refund
- RS 47:299.10 · Liability of secretary
- RS 47:299.11 · Ranking and priority of claims
- RS 47:299.12 · Contest of offset
- RS 47:299.13 · Waiver of right to contest offset
- RS 47:299.14 · Form of contest
- RS 47:299.15 · Disposition and appeal of contests
- RS 47:299.16 · Delay for appeal
- RS 47:299.17 · Notice of completion of offset
- RS 47:299.18 · Refund of excess of offset over debt
- RS 47:299.19 · Rules and regulations of claiming agency
- RS 47:299.20 · Fees from offset claims
- RS 47:299.21 · Collection of past due probation or parole fees; Department of Public Safety and Corrections; committee on parole
- RS 47:299.31 · Purpose
- RS 47:299.32 · Definitions
- RS 47:299.33 · Offset request
- RS 47:299.34 · Authority of the secretary; provision for rules and regulations
- RS 47:299.35 · Procedure for making offset claims
- RS 47:299.36 · Disallowance of claims by secretary
- RS 47:299.37 · Offset and remittance to the claimant