La. Stat. tit. 47 § 618

Current with changes from the 2024 3rd Extraordinary Session

Section 47:618 - [Repealed Effective 1/1/2026] Trucking company

Notwithstanding any other provisions of this Chapter to the contrary, trucking companies which are not required to apportion income to this state because they do not meet the minimal nexus provisions of R.S. 47:287.95(C)(2) shall not be subject to the corporation franchise tax.

La. R.S. § 47:618

Acts 1998, No. 26, §1, eff. June 24, 1998, applicable to taxable periods beginning on or after Jan. 1, 1999.

Repealed by Acts 2024EX3, No. 6,s. 3, eff. 1/1/2026.

Acts 1998, No. 26, §1, eff. 6/24/1998, applicable to taxable periods beginning on or after 1/1/1999.