{"data":{"id":"us-la/rs-47-227","jurisdiction":"us-la","citation":"RS 47:227","heading":"Offset against tax","body":"Every insurance company shall be entitled to an offset against any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, by virtue of any law of this state.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101576","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"9deb56835db8bd35805e1c90f8428a75f4359d3089e8a4d9be9ae60c263a62a5","source_id":"us-la","stale":false,"prev":"us-la/rs-47-226","next":"us-la/rs-47-241"},"notice":"GroundRules: Original legal text. Not legal advice."}