Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:2431 — 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.

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