RS 47:291 - Application of Part The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts. Acts 1980, No. 316, §1.
Louisiana Legal Code
RS 47:291 - Application of Part The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts. Acts 1980, No. 316, §1.