Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part V - Ad Valorem Taxation
Chapter 23 - Insurance Companies
Section V-2303 - Exemption of Life Insurance Companies and Other Insurance Premiums
Universal Citation: LA Admin Code V-2303
Current through Register Vol. 50, No. 9, September 20, 2024
A. Life insurance companies and accident and health premiums are exempted from ad valorem taxation by Louisiana statute. In addition, national flood plan and multiple peril crop premiums are exempt by virtue of their being programs underwritten by the United States government.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1954.
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