Louisiana Statutes
§ 47:2431
Louisiana § 47:2431
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:2431 is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:2431 (2026).
Text
§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 taxCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:2431, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A2431.