RS 47:201 — United States — Louisiana law | Esheria

RS 47:201

A partnership generally is not subject to the chapter’s income tax, but it must file an annual informational partnership return. Partners are liable for income tax only in their separate or individual capacities.

Jurisdiction
United States — Louisiana
Instrument
Act or statute
Version
Undated source snapshot
Language
en
Official source
View official record ↗
partner tax liability partnership informational return

Statute overview

About this statute

This page preserves the statute’s identified version, provision structure, official source link, and stored legal text for reading and research.

LexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.