{"data":{"id":"us-la/rs-47-96","jurisdiction":"us-la","citation":"RS 47:96","heading":"Change of accounting period","body":"If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102709","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:17Z","sha256":"763808bdbb5e0f6a0f249e84b9186ee04950417b1c66a4d970385b9dc3f16fd1","source_id":"us-la","stale":false,"prev":"us-la/rs-47-95","next":"us-la/rs-47-97"},"notice":"GroundRules: Original legal text. Not legal advice."}