Louisiana taxable income defined

La. Rev. Stat. § 47:287.69, under Revenue and Taxation.

La. Rev. Stat. § 47:287.69

§287.69. Louisiana taxable income defined "Louisiana taxable income" means Louisiana net income after adjustments. "After adjustments" means after the application of the net operating loss adjustment allowed by R.S. 47:287.86. Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2016, 1st Ex. Sess., No. 30, §1; Acts 2021, No. 396, §1, see Act.