§41. Net income "Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.
La. Rev. Stat. § 47:41, under Revenue and Taxation.
La. Rev. Stat. § 47:41
§41. Net income "Net income" means the gross income computed under R.S. 47:42 through 47:53, less the deductions allowed by R.S. 47:54 through 47:77.