NOTE: §618 eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.
§618. Trucking company
Notwithstanding any other provisions of this Chapter to the contrary, trucking
companies which are not required to apportion income to this state because they do not meet
the minimal nexus provisions of R.S. 47:287.95(C)(2) shall not be subject to the corporation
franchise tax.
NOTE: §618 as repealed by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.
§618. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
Acts 1998, No. 26, §1, eff. June 24, 1998, applicable to taxable periods beginning on
or after Jan. 1, 1999; Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.