Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:2431

51 words·~1 min read·/la/title-47/47-575

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

RS 47:2431

PART II. ESTATE TRANSFER TAX

§2431. Levy of tax

There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code.

Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.