Individual Income Tax - Louisiana Department of Revenue
https://revenue.louisiana.gov/IndividualIncomeTax
WEBJan 1, 2009 · Who must file. Louisiana residents, part-year residents of Louisiana, and nonresidents with income from Louisiana sources who are required to file a federal income tax return must file a Louisiana Individual Income Tax Return. Taxpayers who have overpaid their tax through withholding or declaration of estimated tax must file a return to …
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