{
  "urn": "urn:us-la:rs:47:241",
  "title_number": "47",
  "section_number": "241",
  "citation": "R.S. 47:241",
  "heading": "Net income subject to tax",
  "text": "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.",
  "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": "F",
      "name": "NONRESIDENT INDIVIDUALS AND CORPORATIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart F",
  "acts_citations": [
    {
      "act_year": 1950,
      "act_number": 445,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1968,
      "act_number": 106,
      "section": 8,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1970,
      "act_number": 258,
      "section": 6,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2016,
      "act_number": 30,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2021,
      "act_number": 395,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2021,
      "act_number": 396,
      "section": 1,
      "effective_date": "2022-01-01",
      "effective_date_raw": "Jan. 1, 2022",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §8; Acts 1970, No. 258, §6; Acts 1973, Ex.Sess., No. 8, §1; Acts 2016, 1 st Ex. Sess., No. 30, §1; Acts 2021, No. 395, §1, see Act; Acts 2021, No. 396, §1, eff. Jan. 1, 2022.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101614",
  "website_law_id": 101614,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:1b75ecf017f64714640c5e7d966f02101e1380dfeb27cee9e766f2300965c1dd",
  "schema_version": "1.0.0"
}