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NOTE: §618 as repealed by Acts 2024, 3rd Ex.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 Repealed by Acts 2024, 3rd Ex.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.