United States — Louisiana
RS 47:297.3
1 provisions
An S Bank shareholder may exclude a specified amount of non-taxable income from Louisiana tax table income, subject to later adjustments.
Esheria Regulatory Atlas
Financial services, banking, payments, credit, securities, and regulated finance. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
1,343 matching statutes
United States — Louisiana
1 provisions
An S Bank shareholder may exclude a specified amount of non-taxable income from Louisiana tax table income, subject to later adjustments.
United States — Louisiana
1 provisions
Banks must file annual statements and real-estate lists with tax authorities, and bank-owned real estate is assessed directly at limited value.
United States — Louisiana
1 provisions
A bank holding company may set up financial service center banks in Louisiana if each one stays within the activities allowed by this Part and follows R.S. 6:547.
United States — Louisiana
1 provisions
A state bank can transfer all or substantially all of its assets only after getting the required shareholder and commissioner consents.
United States — Louisiana
1 provisions
Financial service center banks must meet Louisiana staffing, data-processing, credit-decision, and records-location requirements, and are taxed like state banks.
United States — Louisiana
1 provisions
A bank may handle a deceased customer's safety deposit box, money, and other property only under the conditions described here, including written notice of death, court-issued representative letters, judgments of possession, or a small succession affidavit.
United States — Louisiana
1 provisions
Directors and officers of a savings bank have fiduciary duties and generally may not use their position for conflicted deals or personal benefits.
United States — Louisiana
1 provisions
Louisiana states that bank holding companies may own or control one or more banking institutions in the state.
United States — Louisiana
1 provisions
A collecting bank may, in good faith and unless otherwise instructed, extend certain time limits by up to two additional banking days; delays may also be excused in specified extraordinary circumstances if the bank uses required diligence.
United States — Louisiana
1 provisions
A collecting bank may charge back or seek a refund for a item if provisional settlement fails and the item is not finally settled, but delay can make the bank liable for losses.
United States — Louisiana
1 provisions
A bank may charge a customer’s account for properly payable items, including certain overdrafts and some checks paid before their date, subject to notice of postdating and good-faith rules for altered or completed items.
United States — Louisiana
1 provisions
State bank insiders are restricted from borrowing or receiving credit beyond set limits unless board-approval or parity conditions are met.
United States — Louisiana
1 provisions
A bank’s rights and duties for a deposit account are not changed by a security interest, the bank’s knowledge of it, or instructions from the secured party, unless another section applies or the bank agrees otherwise in a signed record.
United States — Louisiana
1 provisions
If banks consolidate into a new bank, the consolidation papers must name the consolidating banks as incorporators, be signed and acknowledged by specified officers, include required consideration details, and be filed and recorded.
United States — Louisiana
1 provisions
A savings bank may sell assets, or a small portion of its deposits, only with the required board and commissioner approvals and, for asset sales, with written assumption of liabilities by the buyer.
United States — Louisiana
1 provisions
Financial service center banks must follow the stated formation rules, include the required name, keep at least one organizer or director in Louisiana, maintain $5 million initial capital, and they may not merge, acquire, or convert into another type of financial institution.
United States — Louisiana
1 provisions
Banks must give customers enough item detail or copies, and customers must check statements promptly and report unauthorized signatures or alterations.
United States — Louisiana
1 provisions
The board of trustees must approve the fiscal agency bank or banks, and only banks that are fiscal agents of the state may be selected. System funds held in a state bank must be protected by acceptable bonds or other securities in an amount set by the board.
United States — Louisiana
1 provisions
A payor bank can be liable for the amount of certain items if it returns or settles them too late.
United States — Louisiana
1 provisions
Local depositing authorities must choose eligible local banks as depositories and follow the section’s allocation, collateral, and fee rules.