# La. Rev. Stat. § 47:21: Application of Chapter

> Louisiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S21

## Section

- **Citation:** La. Rev. Stat. § 47:21
- **Heading:** Application of Chapter
- **Jurisdiction:** Louisiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** LA Code / Code revised-statutes / Title 47 / Section 21

## Text

The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.

## Nearby sections

- [La. Rev. Stat. § 47:12 Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S12.md)
- [La. Rev. Stat. § 47:21 Application of Chapter](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S21.md)
- [La. Rev. Stat. § 47:35 Neighborhood assistance tax credit](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S35.md)
- [La. Rev. Stat. § 47:45 Exclusion from gross income; gifts and inheritances](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S45.md)
- [La. Rev. Stat. § 47:46.1 Amounts received under accident and health plans](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S46.1.md)
- [La. Rev. Stat. § 47:101 Individual returns](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S101.md)
- [La. Rev. Stat. § 47:105 Payment of tax](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S105.md)
- [La. Rev. Stat. § 47:112 Income tax withheld at source](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S112.md)
- [La. Rev. Stat. § 47:112.1 Agreements for withholding with United States government](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S112.1.md)
- [La. Rev. Stat. § 47:114.1 Annual information return of service recipient](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S114.1.md)
- [La. Rev. Stat. § 47:117 Time for filing declarations of estimated income tax by individuals](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S117.md)
- [La. Rev. Stat. § 47:117.1 Payment of installments of estimated income tax by individuals](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S117.1.md)
- [La. Rev. Stat. § 47:118 Failure by individual to pay estimated income tax; penalty](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S118.md)
- [La. Rev. Stat. § 47:120.26 Income tax checkoff; donation for Louisiana Association of Councils on Aging](https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S120.26.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_LA_Crevised-statutes_T47_S21. Check the current official text before relying on it. Not legal advice.