{"data":{"id":"us-la/rs-47-291","jurisdiction":"us-la","citation":"RS 47:291","heading":"Application of Part","body":"The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101755","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"8be4b03c04dcdff199bd7c291eaf8408fcae66eee07d78eb489d8a8463377733","source_id":"us-la","stale":false,"prev":"us-la/rs-47-290","next":"us-la/rs-47-292"},"notice":"GroundRules: Original legal text. Not legal advice."}