{"data":{"id":"us-la/rs-47-241","jurisdiction":"us-la","citation":"RS 47:241","heading":"Net income subject to tax","body":"The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net apportionable income derived from sources in this state, as defined in R.S. 47:244.","path":["TITLE 47. REVENUE AND TAXATION","SUBPART F. NONRESIDENT INDIVIDUALS AND CORPORATIONS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101614","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"0b74f148328d0aededc7440b31d9bbf4456021909f54f894719683bbcdad9728","source_id":"us-la","stale":false,"prev":"us-la/rs-47-227","next":"us-la/rs-47-242"},"notice":"GroundRules: Original legal text. Not legal advice."}