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La. Rev. Stat. § 9:2144

Income and principal distinguished

Louisiana · Louisiana Revised Statutes Title 9 — Civil Code-Ancillaries · Status: effective

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La. Rev. Stat. § 9:2144, Income and principal distinguished, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2646542
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Receipts paid or delivered in return for the use of property forming a part of principal are income, unless this Subpart expressly provides to the contrary. Receipts paid or delivered in consideration for the sale or other transfer of property forming a part of principal or as the replacement of property forming a part of principal are principal unless this Subpart expressly provides to the contrary.