Part VI
INCOME TAX ON ESTATES AND TRUSTS
Sections
- § 47:300.1 Tax imposed active
- § 47:300.2 Application of Part active
- § 47:300.3 Residents and nonresidents active
- § 47:300.4 Intent, purpose active
- § 47:300.5 Fiduciary responsibility active
- § 47:300.6 Louisiana taxable income of resident estate or trust active
- § 47:300.7 Louisiana taxable income of nonresident estate or trust active
- § 47:300.8 repealed
- § 47:300.9 Tax credit active
- § 47:300.10 Definitions active
- § 47:300.11 Inconsistent provisions active