Usufruct
R.S. 47:241

Net income subject to tax ACTIVE

The net income of a nonresident individual or a corporation subject to the tax imposed by this Chapter shall be the sum of the net allocable income earned within or derived from sources within this state, as defined in R.S. 47:243, and the net apportionable income derived from sources in this state, as defined in R.S. 47:244.

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JSON Markdown Source (legis.la.gov)

References

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History

  • enactment Acts 1950, No. 445, §1
  • amendment Acts 1968, No. 106, §8
  • amendment Acts 1970, No. 258, §6
  • amendment Acts 2016, No. 30, §1
  • amendment Acts 2021, No. 395, §1
  • amendment Acts 2021, No. 396, §1, eff. Jan. 1, 2022

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Cite R.S. 47:241

Bluebook
La. Rev. Stat. Ann. § 47:241 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-241
BibTeX
@misc{larevstat-47-241,
  title        = {La. Rev. Stat. Ann. § 47:241},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-241},
  note         = {Snapshot 2026-05-22}
}