---
urn: urn:us-la:rs:47:291
citation: "R.S. 47:291"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part III"
acts_citations:
  - { year: 1980, number: 316, section: 1, effective_date: null, role: enactment }
---

# Application of Part

The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.