Part II-A

LOUISIANA CORPORATION INCOME TAX

Sections 287.2–287.785 · 75 active · 11 repealed

Subdivisions

Subpart A

- INTRODUCTORY PROVISIONS, TAX LEVY, RATES OF TAX; CREDITS

§§ 287.2–287.34 · 4 active · 1 repealed
Subpart B

- COMPUTATION OF LOUISIANA TAXABLE INCOME

§§ 287.61–287.95 · 17 active · 3 repealed
Subpart C

- ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

§§ 287.441–287.480 · 6 active
Subpart D

- EXEMPT ORGANIZATIONS

§§ 287.501–287.528 · 5 active
Subpart E

- ADMINISTRATIVE PROVISIONS: RECORDS, RETURNS, DUE DATES, PAYMENT OF TAXES

§§ 287.601–287.683 · 23 active
Subpart F

DEFINITIONS AND SPECIAL PROVISIONS

§§ 287.701–287.785 · 20 active · 7 repealed