Louisiana's revenue department won't recognize same-sex marriages for tax filing purposes.
That decision comes despite a new IRS rule that allows legally married gay couples to file joint federal tax returns even if they live in states that don't recognize the marriages.
In a document outlining the state's position and obtained by The Associated Press on Friday, Revenue Secretary Tim Barfield says Louisiana can't recognize a same-sex marriage tax filing because of its constitutional ban on gay marriage.
Barfield writes that a gay couple filing as married on a federal return must file a separate Louisiana return as single or head of household.
He suggests the state constitution trumps a state law that requires taxpayers to use the same status on state tax returns that they use on federal returns.
(Copyright 2013 The Associated Press. All rights reserved.)