Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2431
Levy of tax
Official textlegis.la.gov
There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code.
Source: view the official text
In this chapter (7 sections)
- 47:2431 · Levy of tax
- 47:2432 · Amount of tax and time of payment
- 47:2433 · Interest on delinquent tax; extension of time to file an…
- 47:2434 · Intent and purpose of this Part
- 47:2435 · Application of provisions
- 47:2436 · Estate transfer tax return
- 47:2437 · Installment payments; agreement