GroundRules
RS 47:241: Net income subject to tax
Where this section sits in the code
- TITLE 47. REVENUE AND TAXATION
- SUBPART F. NONRESIDENT INDIVIDUALS AND CORPORATIONS
The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net apportionable income derived from sources in this state, as defined in R.S. 47:244.
Collected 2026-09-14T05:02:19Z. Source file · JSON