Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2437
Installment payments; agreement
Official textlegis.la.gov
# A.
The secretary may enter into an agreement with the estate of a decedent for the payment of the estate transfer tax due to the state of Louisiana on an installment basis.
# B.
The agreement may be entered into only if the estate of the decedent meets the criteria of rules and regulations established by the secretary.
# C.
The agreement shall provide for the payment of legal interest on the installment payments in accordance with R.S. 13:4202 from the date that the taxes became due under the provisions of R.S. 47:2432.
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