Extends the single sales factor for computation of corporate income and franchise taxes for manufacturing or merchandising to other qualified businesses through establishment of the Corporate Tax Apportionment Program (EN DECREASE GF RV See Note)
Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales (Item #44)
Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales (Item #44) (EN INCREASE GF RV See Note)
Requires corporations subject to Louisiana income or franchise tax which have either corporate gross revenues everywhere of $8 billion or $8 million of assets everywhere to file combined returns and limits their NOL deduction to 50% of tax liability. (gov sig) (EG INCREASE GF RV See Note)
Levies the Louisiana Business Tax (OR INCREASE GF RV See Note)
Levies the Louisiana Petroleum Refinery Business Tax
Provides relative to the prohibition on certain precinct changes during certain time periods
Provides relative to corporate income and franchise tax reform