Louisiana Statutes

Code Section
47:200, et seq.

Who is Required to File
Residents and nonresidents on Louisiana income; Individuals permanently domiciled in the state are taxed on all income from whatever source; All others are taxed on Louisiana income; Partnerships are not taxable

Rate
First $10,000, 2%; Next $40,000, 4%; Over $50,000, 6%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside Louisiana Statutes