Usufruct
R.S. 12:1368

Taxation ACTIVE

A limited liability company created under this Chapter or entering the state pursuant to this Chapter shall pay such taxes as are imposed by the laws of this state or any political subdivision thereof on domestic and foreign limited partnerships on an identical basis therewith. For state income and franchise tax purposes, a limited liability company shall be treated and taxed in the same manner that it is treated and taxed for federal income tax purposes.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1992, No. 780, §2, eff. July 7, 1992

Section navigation

Cite R.S. 12:1368

Bluebook
La. Rev. Stat. Ann. § 12:1368 (2026).
Permalink
https://theusufruct.com/rs/title-12/section-1368
BibTeX
@misc{larevstat-12-1368,
  title        = {La. Rev. Stat. Ann. § 12:1368},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-12/section-1368},
  note         = {Snapshot 2026-05-22}
}