Louisiana Statutes
§ 47:2431
Louisiana·Title 47 Revenue and Taxation
§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.
Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.
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Related
Hildebrand v. City of New Orleans
549 So. 2d 1218 (Supreme Court of Louisiana, 1989)
Nearby Sections
15
§ 47:241
Net income subject to tax