{"data":{"id":"us-la/rs-47-183","jurisdiction":"us-la","citation":"RS 47:183","heading":"Credits of estate or trust against net income","body":"For the purpose of the tax, the estate or trust shall be allowed the same personal exemption as is allowed to a single person under R.S. 47:79A(1).","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101348","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"a7f26d85e299cf3a559afc9ccd39223bacf43fe115286fe79bed96fc3ebbac7f","source_id":"us-la","stale":false,"prev":"us-la/rs-47-182","next":"us-la/rs-47-184"},"notice":"GroundRules: Original legal text. Not legal advice."}