Terms Used In Louisiana Revised Statutes 47:287.627

  • 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.

A.  Inclusion of identifying numbers in returns.  Any corporation required under the authority of this Part to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such corporation.  

B.  Requirement of information.  For purposes of this Section, the secretary is authorized to require such information as may be necessary to assign an identifying number to any corporation.  

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