---
urn: urn:us-la:rs:12:1603
citation: "R.S. 12:1603"
status: active
breadcrumb: "Title 12 › Chapter 25"
acts_citations:
  - { year: 2006, number: 153, section: 1, effective_date: 2006-06-02, role: enactment }
  - { year: 2014, number: 328, section: 1, effective_date: 2015-01-01, role: amendment }
---

# Tax filing requirements

Short period tax returns shall be filed for the converting entity as required by Title 47 of the Revised Statutes if the surviving entity's tax classification is different from the converting entity's tax classification.