{"data":{"id":"us-la/rs-47-201","jurisdiction":"us-la","citation":"RS 47:201","heading":"Partnership informational return of income required; limitations on partner tax liability","body":"A. Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject to the income tax imposed by this Chapter, but a partnership shall be required to file an annual informational partnership return of income in accordance with R.S. 47:103(A)(2).\nB. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.","path":["TITLE 47. REVENUE AND TAXATION","SUBPART D. PARTNERSHIPS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101459","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"b4fb63cb9214478868ee46cd4a7c27084c4161284f7d560dc785f7519845a89e","source_id":"us-la","stale":false,"prev":"us-la/rs-47-188","next":"us-la/rs-47-201.1"},"notice":"GroundRules: Original legal text. Not legal advice."}