RS 47:47
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/la/title-47/47-1206A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:47
§47. Exclusion from gross income; rental value of minister's dwelling
The rental value of a dwelling house and appurtenances thereof furnished to a minister of the gospel as a part of his compensation shall not be included in gross income and shall be exempt from taxation under this Chapter.