---
urn: urn:us-la:rs:47:241
citation: "R.S. 47:241"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart F"
acts_citations:
  - { year: 1950, number: 445, section: 1, effective_date: null, role: enactment }
  - { year: 1968, number: 106, section: 8, effective_date: null, role: amendment }
  - { year: 1970, number: 258, section: 6, effective_date: null, role: amendment }
  - { year: 2016, number: 30, section: 1, effective_date: null, role: amendment }
  - { year: 2021, number: 395, section: 1, effective_date: null, role: amendment }
  - { year: 2021, number: 396, section: 1, effective_date: 2022-01-01, role: amendment }
---

# Net income subject to tax

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.