Louisiana composite tax - help me if you can!

[JackieCPA]

K1 from LA shows these items:

1. Distributable Income/Loss: $9,899

2. Mineral Interest Income: $34,402

3. Intangible Drilling Costs: $-1

4. Depletion from Oil and Gas: $7,568

 

Composite tax paid on behalf: $421

 

Where on the LA individual return do I show the composite tax that was paid already on their behalf?

Is just the income to show on the LA return the Distributable income of $9,899? The mineral interest income of $34,402 shows on the federal K1 as the gross income amount, so I'd assume that I would not include that as additional LA income just the distributable portion. 

[Lee B]

"A quick overview of the differences between mineral rights and royalty interests shows a mineral interest is a real property interest obtained by severing the minerals from the surface and a royalty interest grants an owner a portion of the production revenue generated."

I think that the Mineral Interest Income of $34,402 is taxable income which needs to be reported although there may be deductions related to it.