§287.746.  Adjustments to income and deductions

Income and deductions reported under federal law may be increased or decreased to take into account the differences in reporting under prior Louisiana law or due to modifications, such as depletion and intangible drilling and development costs, under this Part.  Such increase or decrease shall be as prescribed by the secretary.  

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.