{
  "urn": "urn:us-la:rs:47:201",
  "title_number": "47",
  "section_number": "201",
  "citation": "R.S. 47:201",
  "heading": "Partnership informational return of income required; limitations on partner tax liability",
  "text": "A. Except as otherwise provided in R.S. 47:201.2, a partnership shall not be subject to the income tax imposed by this Chapter, but a partnership shall be required to file an annual informational partnership return of income in accordance with R.S. 47:103(A)(2).\n\nB. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "SUPPLEMENTAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "D",
      "name": "PARTNERSHIPS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart D",
  "acts_citations": [
    {
      "act_year": 1958,
      "act_number": 441,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1975,
      "act_number": 459,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2021,
      "act_number": 287,
      "section": 1,
      "effective_date": "2021-06-14",
      "effective_date_raw": "June 14, 2021",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1958, No. 441, §1; Acts 1975, No. 459, §1; Acts 2021, No. 287, §1, eff. June 14, 2021.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101459",
  "website_law_id": 101459,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:ddf0b35af87640cef527129d0b0866ca7788e31a700474e6caf3695b55822460",
  "schema_version": "1.0.0"
}