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La. R.S. 47:2431

Levy of tax

Official textLouisiana Revised Statutes — Title 47 (Revenue and Taxation)legis.la.gov
Summarize

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.

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In this chapter (7 sections)
  1. 47:2431 · Levy of tax
  2. 47:2432 · Amount of tax and time of payment
  3. 47:2433 · Interest on delinquent tax; extension of time to file an…
  4. 47:2434 · Intent and purpose of this Part
  5. 47:2435 · Application of provisions
  6. 47:2436 · Estate transfer tax return
  7. 47:2437 · Installment payments; agreement
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