{"data":{"id":"us-la/rs-47-287.2","jurisdiction":"us-la","citation":"RS 47:287.2","heading":"Short title","body":"This Act shall be known as and may be cited as the \"Louisiana Corporation Income Tax Act\".","path":["TITLE 47. REVENUE AND TAXATION","PART II-A. LOUISIANA CORPORATION INCOME TAX","SUBPART A - INTRODUCTORY PROVISIONS, TAX LEVY, RATES OF TAX; CREDITS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101675","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"31ce4753e7e6aada92beb9f87420225b5c69dfa4342408720b7f3ed4f69b1ea2","source_id":"us-la","stale":false,"prev":"us-la/rs-47-285.1","next":"us-la/rs-47-287.3"},"notice":"GroundRules: Original legal text. Not legal advice."}