§1603. Tax filing requirements
Short period tax returns shall be filed for the converting entity as required by Title
47 of the Revised Statutes if the surviving entity's tax classification is different from the
converting entity's tax classification.
Acts 2006, No. 153, §1, eff. June 2, 2006; Acts 2014, No. 328, §1, eff. Jan. 1, 2015.