Louisiana · Regulations
Chapter 3 — Corporation Franchise Tax
12 sections
12 sections
- LAC 61:I.301LAC 61:I.301. Imposition of Tax
- LAC 61:I.302LAC 61:I.302. Determination of Taxable Capital
- LAC 61:I.303LAC 61:I.303. Borrowed Capital
- LAC 61:I.304LAC 61:I.304. Capital Stock
- LAC 61:I.305LAC 61:I.305. Surplus and Undivided Profits
- LAC 61:I.306LAC 61:I.306. Allocation of Taxable Capital
- LAC 61:I.308LAC 61:I.308. Exemptions
- LAC 61:I.309LAC 61:I.309. Due Date, Payment, and Reporting of Tax
- LAC 61:I.311LAC 61:I.311. Newly Taxable Corporations
- LAC 61:I.312LAC 61:I.312. Extension of Time for Filing Return and Paying the Tax
- LAC 61:I.313LAC 61:I.313. Fiscal Year; Accounting Period
- LAC 61:I.320LAC 61:I.320. Books of the Corporation