yourstate.us
Home / Louisiana / Corporations and Associations
La. Rev. Stat. § 12:1368

Taxation

Louisiana · Louisiana Revised Statutes Title 12 — Corporations and Associations · Status: effective

Get this as JSONEmbed this
Cite this
Citation
La. Rev. Stat. § 12:1368, Taxation, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2693475
Permanent ID
ys:prov:2693475@1
SHA-256
625b62553faad6c82ff7b72a7344fc833d9fe41f5348ff40ada08e1088bbea05

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

A limited liability company created under this Chapter or entering the state pursuant to this Chapter shall pay such taxes as are imposed by the laws of this state or any political subdivision thereof on domestic and foreign limited partnerships on an identical basis therewith. For state income and franchise tax purposes, a limited liability company shall be treated and taxed in the same manner that it is treated and taxed for federal income tax purposes.