Louisiana Revised Statutes 12:1603 – Tax filing requirements
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Terms Used In Louisiana Revised Statutes 12:1603
- Converting entity: means a domestic business corporation or domestic unincorporated entity as it exists before the effective date of an entity conversion under the Business Corporation Act. See Louisiana Revised Statutes 12:1602
- Surviving entity: means a domestic business corporation or domestic unincorporated entity as it exists immediately after the consummation of an entity conversion under the Business Corporation Act. See Louisiana Revised Statutes 12:1602
Short period tax returns shall be filed for the converting entity as required by Title 47 of the Revised Statutes if the surviving entity‘s tax classification is different from the converting entity’s tax classification.
Acts 2006, No. 153, §1, eff. June 2, 2006; Acts 2014, No. 328, §1, eff. Jan. 1, 2015.