Usufruct
R.S. 47:47

Exclusion from gross income; rental value of minister's dwelling ACTIVE

The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.

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JSON Markdown Source (legis.la.gov)

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History

No legislative history recorded.

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Cite R.S. 47:47

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