Usufruct
R.S. 47:32

Rates of tax ACTIVE

A. On individuals. The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the rate of three percent on net income.

B. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

C. On corporations. The tax to be assessed, levied, collected, and paid upon the taxable income of every corporation shall be computed at the rates provided for in R.S. 47:287.12.

Actions

JSON Markdown Source (legis.la.gov)

References

Cited by

History

  • enactment Acts 1950, No. 445, §1
  • amendment Acts 1968, No. 106, §2
  • amendment Acts 1969, No. 124, §1
  • amendment Acts 2002, No. 51, §1, eff. Jan. 1, 2003
  • amendment Acts 2008, No. 396, §1, eff. June 22, 2008
  • amendment Acts 2021, No. 395, §1, eff. Jan. 1, 2022
  • amendment Acts 2021, No. 396, §1, eff. Jan. 1, 2022
  • amendment Acts 2024, No. 11, §2, eff. Dec. 4, 2024
  • amendment Acts 2024, No. 11, §4, eff. Dec. 4, 2024

Section navigation

Cite R.S. 47:32

Bluebook
La. Rev. Stat. Ann. § 47:32 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-32
BibTeX
@misc{larevstat-47-32,
  title        = {La. Rev. Stat. Ann. § 47:32},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-32},
  note         = {Snapshot 2026-05-22}
}