La. Admin. Code tit. 61, § I-1303 - Application of the Louisiana Individual Income Tax to Native Americans
A. The income of an
enrolled member of a federally recognized Indian tribe residing on that tribe'
reservation that is derived from sources on that reservation shall be exempted
from Louisiana individual income tax. The determination of the sources of gross
allocable income shall be consistent with
R.S.
47:243.
B. The income of an enrolled member of a
federally recognized Indian tribe residing on that tribe's reservation that is
derived from sources outside of that reservation is taxable for Louisiana
individual income tax purposes. This includes income derived from sources
outside of the state.
C. The income
of an enrolled member of a federally recognized Indian tribe residing in
Louisiana off of that tribe's reservation is taxable for Louisiana individual
income tax purposes regardless of source.
D. If an enrolled member of a federally
recognized Indian tribe resides on that tribe's reservation for a portion of
the year and resides off of that tribe's reservation for a portion of the year
such enrolled member shall be taxed based upon where such enrolled member
resided when the income in question was earned.
E Compensation from military sources paid to an enrolled member of a federally recognized Indian tribe shall be exempted from Louisiana individual income tax if:
1. such
enrolled member was residing on that tribe's reservation at the time of
entering the armed forces of the United States; and
2. such enrolled member has not elected to
abandon his or her residence on that tribe's reservation.
Notes
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