{"data":{"id":"us-la/rs-12-1603","jurisdiction":"us-la","citation":"RS 12:1603","heading":"Tax filing requirements","body":"Short period tax returns shall be filed for the converting entity as required by Title 47 of the Revised Statutes if the surviving entity's tax classification is different from the converting entity's tax classification.","path":["TITLE 12. CORPORATIONS AND ASSOCIATIONS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=409519","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:51:17Z","sha256":"4a01e580307c9d5e5c79f3629166613135ada4a2fdd52949d77a1fd305fe4b67","source_id":"us-la","stale":false,"prev":"us-la/rs-12-1602","next":"us-la/rs-12-1604"},"notice":"GroundRules: Original legal text. Not legal advice."}