Usufruct
R.S. 27:227

Corporation exemptions; local regulation and taxation ACTIVE

A. Corporation operations are exempt from and no political subdivision may enact any measure to require licensing, to regulate, to impose fees, or to tax corporation operations.

B. The corporation and its operations are exempt from taxation by the state, specifically including but not limited to state sales tax, income tax, corporation franchise tax, and occupational license taxes, if any.

C. Nothing in this Section shall be construed to exempt any corporation employee from taxation as otherwise provided by law.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1992, No. 384, §1, eff. June 18, 1992. Redesignated from R.S. 4:627 by Acts 1996, 1st Ex. Sess., No. 7, §3, eff. May 1, 1996

Section navigation

Cite R.S. 27:227

Bluebook
La. Rev. Stat. Ann. § 27:227 (2026).
Permalink
https://theusufruct.com/rs/title-27/section-227
BibTeX
@misc{larevstat-27-227,
  title        = {La. Rev. Stat. Ann. § 27:227},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-27/section-227},
  note         = {Snapshot 2026-05-22}
}