Louisiana Revised Statutes & Codes

La. Rev. Stat. § 47:33 (2026)

✓ current as of May 2026

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Notes of Decisions

Cited in 2 cases, 1999–2018 · leading case: Ivan I. Smith, Jr. & Gloria G. Smith v. Kimberly L. Robinson, Sec'y of the Dep't of Revenue, State of Louisiana, 265 So. 3d 740 (La. 2018).

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Ivan I. Smith, Jr. & Gloria G. Smith v. Kimberly L. Robinson, Sec'y of the Dep't of Revenue, State of Louisiana, 265 So. 3d 740 (La. 2018). · cites it 34× “R.S. 47:33, is unconstitutional. Plaintiffs, Ivan I.”

Perez v. Sec'y of the Louisiana Dep't of Revenue & Taxation, 731 So. 2d 406 (La. Ct. App. 1999). · cites it 9× “The primary issue raised on appeal is whether *407 appellants are entitled to a resident income tax credit under LSA-R.S. 47:33 on that part of their adjusted gross income which was also subjected to Texas’ franchise tax, V.”

— La. Rev. Stat. § 47:33(A) — 1 case

Ivan I. Smith, Jr. & Gloria G. Smith v. Kimberly L. Robinson, Sec'y of the Dep't of Revenue, State of Louisiana, 265 So. 3d 740 (La. 2018). “R.S. 47:33, is unconstitutional. Plaintiffs, Ivan I.”

— La. Rev. Stat. § 47:33(A)(4) — 1 case

Ivan I. Smith, Jr. & Gloria G. Smith v. Kimberly L. Robinson, Sec'y of the Dep't of Revenue, State of Louisiana, 265 So. 3d 740 (La. 2018). “R.S. 47:33, is unconstitutional. Plaintiffs, Ivan I.”

— La. Rev. Stat. § 47:33(A)(5) — 1 case

Ivan I. Smith, Jr. & Gloria G. Smith v. Kimberly L. Robinson, Sec'y of the Dep't of Revenue, State of Louisiana, 265 So. 3d 740 (La. 2018). “R.S. 47:33, is unconstitutional. Plaintiffs, Ivan I.”

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