Corporation Franchise Tax | Midpage

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Louisiana Administrative Code

Chapter 3

Corporation Franchise Tax

State of Louisiana

301Imposition of Tax 302Determination of Taxable Capital 303Borrowed Capital 304Capital Stock 305Surplus and Undivided Profits 306Allocation of Taxable Capital 308Exemptions 309Due Date, Payment, and Reporting of Tax 311Newly Taxable Corporations 312Extension of Time for Filing Return and Paying the Tax 313Fiscal Year; Accounting Period 320Books of the Corporation