Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2434
Intent and purpose of this Part
Official textlegis.la.gov
It is hereby declared to be the intent and purpose of this Part to obtain for this state the benefit of the estate tax credit allowable under the provisions of the United States Internal Revenue Code, to the extent that this state may be entitled under the said provisions, by imposing additional taxes. This Part shall be liberally construed to effect that purpose.
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