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Louisiana Administrative Code

Chapter 13

Income: Individual

State of Louisiana

1301Requirements for Submitting Claims for Offset of Individual Income Tax Refunds against Debts Owed Certain State Agencies 1302Nonresident Net Operating Losses 1303Application of the Louisiana Individual Income Tax to Native Americans 1304Nonresident Apportionment of Compensation from Personal Services Rendered in Louisiana 1305Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises 1306Offset of Individual Income Tax Refunds against Debts Owed Certain Persons 1311Annual Retirement Income Exemption for Individuals 65 or Older 1312Net Capital Gains Deduction 1351Suspension, Revocation, and Denial of Hunting and Fishing Licenses 1355Suspension and Denial of Renewal of Drivers' Licenses 1357Income Exemption for Digital Nomads