Louisiana Revised Statutes 47:287.2 – Short title
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Terms Used In Louisiana Revised Statutes 47:287.2
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
This Act shall be known as and may be cited as the “Louisiana Corporation Income Tax Act”.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.