Louisiana Revised Statutes & Codes
La. Rev. Stat. § 47:79 (2026)
✓ current as of May 2026
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§79. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Notes of Decisions
Cited in 4
cases, 1964–1995 · leading case: State v. Ferek, 652 So. 2d 597 (La. Ct. App. 1995).
State v. Ferek, 652 So. 2d 597 (La. Ct. App. 1995). “…regularly organized body of students in attendance at the place where its educational activities are carried on." La.R.S. 47:79 B(4)(b).”
Collector of Revenue v. Hunt, 165 So. 2d 843 (La. 1964). “income, there shall be allowed as deductions all taxes paid or accrued within the taxable year except: * * * * * * “(4) Any income taxes paid on net income on which no Louisiana income tax has been paid, and, on which, for any reason whatsoever, no Louisiana income tax will be…”
Romig v. Mouton, 205 So. 2d 752 (La. Ct. App. 1967). “computing net income, there shall be allowed as deductions all taxes paid or accrued within the taxable year except: (4) Any income taxes paid on net income on which no Louisiana income tax has been paid, and, on which, for any reason whatsoever, no Louisiana income tax will be…”
Stream v. Louisiana State Collector of Revenue, 296 So. 2d 274 (La. 1974). “the allowance as a deduction of so much of such taxes as is properly allocable to maintenance or interest charges; “(4) Any income taxes paid on net income on which no Louisiana income tax has been paid, and, on which, for any reason whatsoever, no Louisiana income tax will be…”
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