{"data":{"id":"us-la/rs-47-287.641","jurisdiction":"us-la","citation":"RS 47:287.641","heading":"Due date of tax","body":"The tax imposed by this Part shall be due in each case on the day next following the last day of each taxable year. The filing of returns and payment of taxes shall be as provided in this Part.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101700","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"0c9df6799b01dacff2d35c12134a9f38469eaf83b0ee85cf676499dbc5346cb1","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.627","next":"us-la/rs-47-287.651"},"notice":"GroundRules: Original legal text. Not legal advice."}