Louisiana Revised Statutes 12:499.12 – Tax exemptions
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Terms Used In Louisiana Revised Statutes 12:499.12
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
The capital stock of a cooperative housing corporation incorporated under the provisions of this Part shall not be taxed for state purposes.
Acts 1990, No. 857, §1.