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La. Rev. Stat. § 47:287.2 (2026)

Short title

✓ current as of May 2026
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PART II-A.  LOUISIANA CORPORATION INCOME TAX

SUBPART A - INTRODUCTORY PROVISIONS,

TAX LEVY, RATES OF TAX; CREDITS

§287.2.  Short title

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.  

Notes of Decisions
Cited in 7 cases, 2001–2011 · leading case: Bridges v. Autozone Props., Inc., 900 So. 2d 784 (La. 2005).
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Bridges v. Autozone Props., Inc., 900 So. 2d 784 (La. 2005). “R.S. 47:287.2 et seq., and a corporation franchise tax against Properties for the taxable years ending in August 1997 and August 1998 pursuant to La.”
Crawford v. Am. Nat'l Petroleum Co., 805 So. 2d 371 (La. Ct. App. 2001). ““Louisiana net income” means net income 5 which is earned within or derived from sources within the State of Louisiana.”
Bridges v. Mosaic Global Holdings, Inc., 23 So. 3d 305 (La. Ct. App. 2008). “R.S. 47:287.2, et seq. The Department asserted that despite amicable demand, Mosaic has refused to pay the amounts due.”
BP Prods. North Am., Inc. v. Bridges, 77 So. 3d 27 (La. Ct. App. 2011). “The applicable versions of the relevant tax statutes, comprised of LSA-R.S. 47:287.2 through 287.785, were enacted by 1986 La.”
Unocal Pipeline Co. v. Kennedy, 898 So. 2d 395 (La. Ct. App. 2004). “Discussion The Louisiana corporation income tax law, LSA-R.S. 47:287.2 et seq., imposes a tax on the Louisiana taxable income of corporations.”
ConAgra Foods, Inc. v. Bridges, 48 So. 3d 1249 (La. Ct. App. 2010). “R.S. 47:287.2 et seq. 5 . ConAgra notes it will only be entitled to use the NOLs if it has future Louisiana earnings within the time periods prescribed by law.”
Total Gas & Power North Am., Inc. v. Bridges, 999 So. 2d 9 (La. Ct. App. 2008). “R.S. 47:287.2 et seq. (“the Act”), each taxable year the Department shall levy and collect a tax upon the Louisiana taxable income of corporations.”
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