CC 1427 - Reporting and deducting as authorized by tax law

Art. 1427. Reporting and deducting as authorized by tax law

Notwithstanding the provisions of this Chapter, for tax purposes the succession representative, or the successors if there is no representative, may report receipts and deduct expenditures as authorized by the tax law.

Acts 1997, No. 1421, §1, eff. July 1, 1999.