Chapter 1

INCOME TAX

Sections 21–300.11 · 376 active · 52 repealed

Subdivisions

Part I

GENERAL PROVISIONS

§§ 21–120.391 · 131 active · 26 repealed
Part II

SUPPLEMENTAL PROVISIONS

§§ 121–285.1 · 93 active · 5 repealed
Part II-A

LOUISIANA CORPORATION INCOME TAX

§§ 287.2–287.785 · 75 active · 11 repealed
Part III

PROVISIONS FOR INDIVIDUALS

§§ 290–299 · 35 active · 9 repealed
Part IV

OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN STATE AGENCIES

§§ 299.1–299.21 · 21 active
Part V

OFFSET OF INDIVIDUAL INCOME TAX REFUNDS AGAINST DEBTS OWED CERTAIN PERSONS

§§ 299.31–299.41 · 11 active
Part VI

INCOME TAX ON ESTATES AND TRUSTS

§§ 300.1–300.11 · 10 active · 1 repealed