{"data":{"id":"us-la/rs-47-21","jurisdiction":"us-la","citation":"RS 47:21","heading":"Application of Chapter","body":"The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.","path":["TITLE 47. REVENUE AND TAXATION","SUBTITLE II. PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE","CHAPTER 1. INCOME TAX","PART I. GENERAL PROVISIONS","SUBPART A. INTRODUCTORY PROVISIONS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101487","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:17Z","sha256":"446bd51c1a5916383a6e38b7ac84e62f66023d4d08a95c104312ff78d1f3d71c","source_id":"us-la","stale":false,"prev":"us-la/rs-47-15","next":"us-la/rs-47-22"},"notice":"GroundRules: Original legal text. Not legal advice."}