{"data":{"id":"us-la/rs-47-300.1","jurisdiction":"us-la","citation":"RS 47:300.1","heading":"Tax imposed","body":"There is imposed an income tax for each taxable year upon the Louisiana taxable income of every estate or trust, whether resident or nonresident. The tax to be assessed, levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be computed at the rate of three percent on Louisiana taxable income.","path":["TITLE 47. REVENUE AND TAXATION","PART VI. INCOME TAX ON ESTATES AND TRUSTS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101804","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:21Z","sha256":"ad4c2c63244dad84330c12a4e4faf7f80ec57b482d1ea1e58c70cd1cf16a786c","source_id":"us-la","stale":false,"prev":"us-la/rs-47-299.41","next":"us-la/rs-47-300.2"},"notice":"GroundRules: Original legal text. Not legal advice."}