Exclusion from gross income; rental value of minister's dwelling

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

La. Rev. Stat. § 47:47

§47. Exclusion from gross income; rental value of minister's dwelling The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.