First off, dandwiki has a bad reputation. I'm not sure who this is with, but I'd personally suggest using d20srd instead.
Here's their excerpt on Incorporeal Creatures (as a subtype):
Incorporeal Subtype
An incorporeal creature has no physical body. It can be harmed only by
other incorporeal creatures, magic weapons or creatures that strike as
magic weapons, and spells, spell-like abilities, or supernatural
abilities. It is immune to all nonmagical attack forms. Even when hit
by spells or magic weapons, it has a 50% chance to ignore any damage
from a corporeal source (except for positive energy, negative energy,
force effects such as magic missile, or attacks made with ghost touch
weapons). Although it is not a magical attack, holy water can affect
incorporeal undead, but a hit with holy water has a 50% chance of not
affecting an incorporeal creature.
So let's quick break this down with a list of things that ignore incorporeality:
- Magic weapons
- Creatures that strike as magic weapons (including sufficiently leveled monks)
- Spells, spell-like abilities, or supernatural abilities.
Of these, there is a 50% chance to ignore corporeally sourced damage (such as fire), but will always take damage from positive energy, negative energy, force effects, or things that explicitly target incorporeal targets.
So the answer is: You can always hit with anything (as normal), but you may not harm the incorporeal target.
However, if you are doing the appropriate types of damage, you will always do damage, while other spells may not-this is entirely dependent on the spell in question. Cure light Wounds? You're set. Burning hands? Flip a coin.
Best Answer
Lay on Hands does not require an Attack Roll
The Lay on Hands focus spell has a range of Touch, but does not have the Attack trait. Touch Range states (CRB p. 304)
Because the spell does not have the Attack trait, it does not specifically require an attack roll, and touch range spells without any additional requirements hit automatically. Lay on Hands does however have a basic Fortitude save when used against undead.