GENERAL PROVISIONS

Subdivisions

• Subpart A
  INTRODUCTORY PROVISIONS
  §§ 21–22 · 2 active
• Subpart B
  TAX LEVY; RATES OF TAX
  §§ 31–38 · 5 active · 4 repealed
• Subpart C
  COMPUTATION OF NET INCOME
  §§ 41–89 · 47 active · 8 repealed
• Subpart D
  ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
  §§ 91–98 · 8 active
• Subpart E
  RETURNS AND PAYMENT OF TAX
  §§ 101–107 · 6 active · 1 repealed
• Subpart F
  WITHHOLDING INCOME TAX ON WAGES, AND DECLARATION OF TAX BY INDIVIDUALS
  §§ 111–120.3 · 14 active · 3 repealed
• Subpart G
  WILDLIFE HABITAT AND NATURAL HERITAGE TRUST DONATION
  §§ 120.21–120.21 · 1 active
• Subpart H
  LOUISIANA ASSOCIATION OF COUNCILS ON AGING DONATION
  §§ 120.25–120.26 · 2 active
• Subpart I
  LOUISIANA MILITARY FAMILY ASSISTANCE FUND CHECKOFF DONATIONS
  §§ 120.31–120.31 · 1 active
• Subpart J
  COASTAL PROTECTION AND RESTORATION FUND CHECKOFF DONATIONS
  §§ 120.32–120.32 · 1 active
• Subpart K
  LOUISIANA LUNG CANCER CHECKOFF DONATION
  §§ 120.33–120.33 · 1 active
• Subpart L
  CHILDREN'S TRUST DEDICATED FUND ACCOUNT DONATION
  §§ 120.34–120.35 · 2 active
• Subpart M
  POLITICAL PARTY DONATION
  §§ 120.36–120.36 · 1 active
• Subpart N
  SPECIAL PROVISIONS, DONATION OF TAX REFUNDS
  §§ 120.37–120.37 · 1 active
• Subpart O
  LOUISIANA BICENTENNIAL COMMISSION AND BATTLE OF NEW ORLEANS BICENTENNIAL COMMISSION DONATION
  §§ 120.38–120.39 · 0 active · 2 repealed
• Subpart Q
  LOUISIANA OPERATION GAME THIEF CHECKOFF FUND
  §§ 120.40–120.40 · 1 active
• Subpart R
  LOUISIANA SENIOR CITIZENS TRUST FUND DONATION
  §§ 120.41–120.42 · 0 active · 2 repealed
• Subpart S
  UNITED STATES OLYMPIC COMMITTEE DONATION
  §§ 120.51–120.55 · 0 active · 5 repealed
• Subpart T
  DUCKS UNLIMITED DONATION
  §§ 120.57–120.57 · 1 active
• Subpart U
  LOUISIANA BREAST CANCER TASK FORCE CHECKOFF DONATION
  §§ 120.61–120.61 · 1 active
• Subpart V
  STUDENT TUITION ASSISTANCE AND REVENUE TRUST PROGRAM DEPOSITS
  §§ 120.62–120.62 · 1 active
• Subpart W
  LOUISIANA CANCER CHECKOFF DONATION
  §§ 120.63–120.63 · 1 active
• Subpart X
  LOUISIANA ANIMAL WELFARE COMMISSION CHECKOFF DONATION
  §§ 120.71–120.71 · 1 active
• Subpart Y
  LOUISIANA HOUSING TRUST FUND CHECKOFF DONATION
  §§ 120.76–120.76 · 1 active
• Subpart Z
  COMMUNITY-BASED PRIMARY HEALTH CARE INITIATIVE FUND CHECKOFF DONATION
  §§ 120.81–120.81 · 0 active · 1 repealed
• Subpart AA
  THE NATIONAL MULTIPLE SCLEROSIS SOCIETY DONATION
  §§ 120.91–120.91 · 1 active
• Subpart BB
  LOUISIANA FOOD BANK ASSOCIATION DONATION
  §§ 120.95–120.95 · 1 active
• Subpart CC
  LOUISIANA MAKE-A-WISH ACT
  §§ 120.101–120.101 · 1 active
• Subpart DD
  LOUISIANA ASSOCIATION OF UNITED WAYS/LA 2-1-1 DONATION
  §§ 120.111–120.111 · 1 active
• Subpart EE
  ALLIANCE FOR THE ADVANCEMENT OF END OF LIFE CARE DONATION
  §§ 120.121–120.121 · 1 active
• Subpart FF
  FRIENDS OF PALMETTO ISLAND STATE PARK, INC. DONATION
  §§ 120.131–120.131 · 1 active
• Subpart GG
  DREAMS COME TRUE, INC., DONATION
  §§ 120.141–120.141 · 1 active
• Subpart HH
  CENTER OF EXCELLENCE FOR AUTISM SPECTRUM DISORDER DONATION
  §§ 120.151–120.151 · 1 active
• Subpart II
  RED CROSS CHECKOFF DONATION
  §§ 120.161–120.161 · 1 active
• Subpart JJ
  NEW OPPORTUNITIES WAIVER FUND CHECKOFF DONATION
  §§ 120.171–120.171 · 1 active
• Subpart KK
  MADDIE'S FOOTPRINTS
  §§ 120.181–120.181 · 1 active
• Subpart LL
  CRESCENT CITY CONNECTION LIGHTING DONATION
  §§ 120.191–120.191 · 1 active
• Subpart MM
  NEW ORLEANS FERRIES DONATION
  §§ 120.201–120.201 · 1 active
• Subpart NN
  LOUISIANA NATIONAL GUARD HONOR GUARD FOR MILITARY FUNERALS DONATION
  §§ 120.211–120.211 · 1 active
• Subpart OO
  BASTION COMMUNITY OF RESILIENCE DONATION
  §§ 120.221–120.221 · 1 active
• Subpart PP
  THE LOUISIANA YOUTH LEADERSHIP SEMINAR CORPORATION DONATION
  §§ 120.231–120.231 · 1 active
• Subpart QQ
  THE LIGHTHOUSE FOR THE BLIND IN NEW ORLEANS, INC. DONATION
  §§ 120.241–120.241 · 1 active
• Subpart RR
  THE LOUISIANA ASSOCIATION FOR THE BLIND DONATION
  §§ 120.251–120.251 · 1 active
• Subpart SS
  LOUISIANA CENTER FOR THE BLIND
  §§ 120.261–120.261 · 1 active
• Subpart TT
  AFFILIATED BLIND OF LOUISIANA, INC.
  §§ 120.271–120.271 · 1 active
• Subpart UU
  LOUISIANA STATE TROOPERS CHARITIES, INC., DONATION
  §§ 120.281–120.281 · 1 active
• Subpart VV
  THE AMERICAN ROSE SOCIETY DONATION
  §§ 120.291–120.291 · 1 active
• Subpart WW
  THE EXTRA MILE DONATION
  §§ 120.301–120.301 · 1 active
• Subpart XX
  LOUISIANA NAVAL WAR MEMORIAL COMMISSION DONATION
  §§ 120.311–120.311 · 1 active
• Subpart YY
  EMERGE CENTER FOR COMMUNICATION, BEHAVIOR, AND DEVELOPMENT
  §§ 120.321–120.321 · 1 active
• Subpart ZZ
  LOUISIANA HORSE RESCUE ASSOCIATION DONATION
  §§ 120.331–120.331 · 1 active
• Subpart AAA
  LOUISIANA COALITION AGAINST DOMESTIC VIOLENCE
  §§ 120.341–120.341 · 1 active
• Subpart BBB
  SEXUAL TRAUMA AWARENESS AND RESPONSE (STAR) ORGANIZATION DONATION
  §§ 120.351–120.351 · 1 active
• Subpart CCC
  LOUISIANA STATE UNIVERSITY AGRICULTURAL CENTER GRANT WALKER EDUCATIONAL CENTER
  §§ 120.361–120.361 · 1 active
• Subpart DDD
  UNIVERSITY OF NEW ORLEANS FOUNDATION
  §§ 120.371–120.371 · 1 active
• Subpart EEE
  SOUTHEASTERN LOUISIANA UNIVERSITY FOUNDATION
  §§ 120.381–120.381 · 1 active
• Subpart FFF
  HOLDEN'S HOPE
  §§ 120.391–120.391 · 1 active