Louisiana Revised Statutes & Codes
La. Rev. Stat. § 47:602 (2026)
✓ current as of May 2026
Find cases:
SyfertCases citing this section
LA-LEGlegis.la.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
§602. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
Notes of Decisions
Cited in 5
cases, 1978–2003 · leading case: Goudchaux/Maison Blanche v. Broussard, 590 So. 2d 1159 (La. 1991).
Goudchaux/Maison Blanche v. Broussard, 590 So. 2d 1159 (La. 1991). “R.S. 47:602. Borrowed capital is defined in La.”
McNamara v. First Com. Corp., 442 So. 2d 1266 (La. Ct. App. 1983). “This is a dispute over the proper method of computing corporation franchise tax due by a holding corporation owning a subsidiary bank as defined in LSA R.S. 47:602 B. The State through its Secretary of Revenue and Taxation rejected the method of computation adopted by First…”
Entergy Louisiana, Inc. v. Kennedy, 859 So. 2d 74 (La. Ct. App. 2003). “R.S. 47:602 A, states: A. Taxable capital.”
Cities Serv. Co. v. McNamara, 366 So. 2d 1013 (La. Ct. App. 1978). “LSA-R.S. 47:602: “A. Taxable capital. Every corporation taxed under this chapter shall determine the amount of its issued and outstanding capital stock, surplus, undivided profits and borrowed capital as the basis for computing the franchise tax levied under this chapter and…”
Sys. Fuels, Inc. v. Kennedy, 858 So. 2d 585 (La. Ct. App. 2003). “R.S. 47:602 A, states: A. Taxable capital.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.