PART VI. INCOME TAX ON ESTATES AND TRUSTS
§300.1. Tax imposed
There is imposed an income tax for each taxable year upon the Louisiana taxable
income of every estate or trust, whether resident or nonresident. The tax to be assessed,
levied, collected, and paid upon the Louisiana taxable income of an estate or trust shall be
computed at the rate of three percent on Louisiana taxable income.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts
2021, No. 395, §1, Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.