Welcome


Law should be interactive.

Rabbit Crowd Library is an experiment in enabling people to interact with the law directly without bias.

Give law accountability. Use - , and to comment and respond to text you agree and disagree with.

0
0
0
Rs 47:287.528 Homeowners' Associations

§287.528. Homeowners' associations

A. A homeowner's association as defined under federal law shall be subject to taxation under this Part as provided in this Section.

B. A homeowner's association shall be taxed under this Part on its Louisiana taxable income.

C. For purposes of this Section:

(1) "Net income" means a homeowner's association taxable income determined in accordance with federal law applicable to homeowners' associations.

(2) "Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to homeowners' associations.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.

Share this law:
Facebook Twitter LinkedIn Pinterest Reddit
Local Government
Louisiana
3
8
0
John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
association
income
federal
homeowners
taxable
taxation
applicable
determined
accordance
revenue