---
urn: "urn:us-la:civcode:art:1427"
article_number: "1427"
status: active
heading: "Reporting and deducting as authorized by tax law"
breadcrumb: "Book III › Title I › Chapter 13 › Section 3"
source_url: "https://legis.la.gov/legis/Law.aspx?d=108784"
acts_citations_raw: "Acts 1997, No. 1421, §1, eff. July 1, 1999."
acts_citations:
  - act_year: 1997
    act_number: 1421
    section: 1
    effective_date: 1999-07-01
    role: enactment
schema_version: "1.0.0"
---

# Art. 1427. Reporting and deducting as authorized by tax law

Notwithstanding the provisions of this Chapter, for tax purposes the succession representative, or the successors if there is no representative, may report receipts and deduct expenditures as authorized by the tax law.