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Louisiana · Through 2025 First Extraordinary Session

RS 47:140: Unadjusted basis; in general

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Where this section sits in the code
  1. TITLE 47. REVENUE AND TAXATION

The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.

Collected 2026-09-14T05:02:18Z. Source file · JSON

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