---
urn: urn:us-la:rs:47:227
citation: "R.S. 47:227"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart E"
acts_citations:
  - { year: 2015, number: 125, section: 2, effective_date: 2015-07-01, role: enactment }
  - { year: 2016, number: 29, section: 1, effective_date: 2016-06-17, role: amendment }
  - { year: 2016, number: 29, section: 2, effective_date: 2016-06-17, role: amendment }
  - { year: 2017, number: 400, section: 1, effective_date: 2017-06-26, role: amendment }
  - { year: 2017, number: 400, section: 2, effective_date: 2017-06-26, role: amendment }
  - { year: 2017, number: 400, section: 4, effective_date: 2017-06-26, role: amendment }
  - { year: 2017, number: 403, section: 2, effective_date: 2017-06-26, role: amendment }
  - { year: 2017, number: 403, section: 3, effective_date: 2017-06-26, role: amendment }
---

# Offset against tax

Every insurance company shall be entitled to an offset against any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, by virtue of any law of this state.