Louisiana Revised Statutes & Codes
La. Rev. Stat. § 47:601 (2026)
Repealed by Acts 2024, 3 rd Ex, No. 6, §3, eff. January 1, 2026.
✓ current as of May 2026
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CHAPTER 5. CORPORATION FRANCHISE TAX
[Effective Date: Text of Section on January 1, 2026, per 2025 3 Ex No. 6.]
§601. Repealed by Acts 2024, 3rd Ex, No. 6, §3, eff. January 1, 2026.
Notes of Decisions
Cited in 35
cases (1 in the last 5 years), 1954–2022 · leading case: UTELCOM, Inc. v. Bridges, 77 So. 3d 39 (La. Ct. App. 2011).
UTELCOM, Inc. v. Bridges, 77 So. 3d 39 (La. Ct. App. 2011). “The companies’ motion sought a summary judgment in their favor, finding that (1) none of the incidents of taxation specified in LLSA-R.S. 47:601 were present during the relevant periods; (2) LAC 61:I.”
Colonial Pipeline Co. v. Agerton, 289 So. 2d 93 (La. 1974). “1973) upon the application of the Louisiana Collector of Revenue, who complains of an adverse decision of the 19th Judicial District Court, affirmed by the First Circuit Court of Appeal, holding that R.S. 47:601 as amended by Act No. 325 of 1970 is unconstitutional as a…”
Colonial Pipeline Co. v. Traigle, 421 U.S. 100 (1975). “At that time La. Rev. Stat. Ann. § 47:601, the Louisiana Franchise Tax Act, expressly provided: "The tax levied herein is due and payable for the privilege of carrying on or doing business, the exercising of its charter or the continuance of its charter within this state, or…”
United Gas Corp. v. Fontenot, 129 So. 2d 776 (La. 1961). “Fontenot and now Roland Cocreham), which were demanded by such official under the provisions of the Louisiana Corporation Franchise Tax law, LRS 47:601 et seq. (formerly Act 10 of the First Extraordinary Session of 1935, as amended).”
Tarver v. EI Du Pont De Nemours & Co., 634 So. 2d 356 (La. 1994). “R.S. 47:601 A. The method for determining the amount of capital stock is set forth in La.”
Crawford v. Am. Nat'l Petroleum Co., 805 So. 2d 371 (La. Ct. App. 2001). “The Louisiana Corporation Franchise Tax law, LSA-R.S. 47:601 et seq., is imposed annually on a corporation, domestic or foreign, as an excise for the privilege of carrying on or doing business in Louisiana, the exercising of its charter or the continuance of its charter within…”
Bridges v. Autozone Props., Inc., 900 So. 2d 784 (La. 2005). “R.S. 47:601 et seq. The state sought to collect the following alleged tax liabilities: (1) corporation income taxes of $778,789.”
Colonial Pipeline Co. v. Traigle, 353 So. 2d 728 (La. Ct. App. 1978). “The Collector of Revenue of the State of Louisiana (Collector) appeals judgments of the District Court denying his demands for attorney fees against Colonial Pipeline Company (Colonial) under the provisions of La.”
Goudchaux/Maison Blanche v. Broussard, 590 So. 2d 1159 (La. 1991). “R.S. 47:601. The tax is computed based on the corporation's issued and outstanding capital stock, surplus, undivided profits and borrowed capital.”
Arkansas Fuel Oil Corp. v. Fontenot, 72 So. 2d 465 (La. 1954). “The Collector had assessed the additional taxes demanded under the provisions of Act 10 of the Extra Session of 1935 as amended by Act 201 of 1946, LSA-R.S. 47:601, and in this connection plaintiff avers that, because (1) interest and dividends received by it from the other…”
Kansas City S. Ry. Co. v. Reily, 135 So. 2d 915 (La. 1961). “The Louisiana Corporation Franchise Tax, embodied in the Revised Statutes of 1950 as R.S. 47:601 et seq., is imposed annually on a corporation, domestic or foreign, as an excise “for the privilege of carrying on or doing business, the exercising of its charter or the continuance…”
Bridges, Sec. of Dept. of Rev. v. Geoffrey, 984 So. 2d 115 (La. Ct. App. 2008). “R.S. 47:601, nor does Geoffrey attack the validity of that statute.”
— La. Rev. Stat. § 47:601(A) — 3 cases
UTELCOM, Inc. v. Bridges, 77 So. 3d 39 (La. Ct. App. 2011). “The companies’ motion sought a summary judgment in their favor, finding that (1) none of the incidents of taxation specified in LLSA-R.S. 47:601 were present during the relevant periods; (2) LAC 61:I.”
Crawford v. Am. Nat'l Petroleum Co., 805 So. 2d 371 (La. Ct. App. 2001). “The Louisiana Corporation Franchise Tax law, LSA-R.S. 47:601 et seq., is imposed annually on a corporation, domestic or foreign, as an excise for the privilege of carrying on or doing business in Louisiana, the exercising of its charter or the continuance of its charter within…”
Toyota Motor Credit Corp. v. Kimberly Robinson, Sec'y, Dep't of Revenue, State of Louisiana (La. Ct. App. 2022).
— La. Rev. Stat. § 47:601(A)(1) — 1 case
UTELCOM, Inc. v. Bridges, 77 So. 3d 39 (La. Ct. App. 2011). “The companies’ motion sought a summary judgment in their favor, finding that (1) none of the incidents of taxation specified in LLSA-R.S. 47:601 were present during the relevant periods; (2) LAC 61:I.”
— La. Rev. Stat. § 47:601(A)(3) — 1 case
UTELCOM, Inc. v. Bridges, 77 So. 3d 39 (La. Ct. App. 2011). “The companies’ motion sought a summary judgment in their favor, finding that (1) none of the incidents of taxation specified in LLSA-R.S. 47:601 were present during the relevant periods; (2) LAC 61:I.”
— La. Rev. Stat. § 47:601(B) — 1 case
UTELCOM, Inc. v. Bridges, 77 So. 3d 39 (La. Ct. App. 2011). “The companies’ motion sought a summary judgment in their favor, finding that (1) none of the incidents of taxation specified in LLSA-R.S. 47:601 were present during the relevant periods; (2) LAC 61:I.”
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