Louisiana Statutes
§ 47:2434 — Intent and purpose of this Part
Louisiana § 47:2434
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:2434 (Intent and purpose of this Part) 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. § 47:2434 (2026).
Text
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.
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Legislative History
Acts 1991, No. 243, §1, eff. July 2, 1991.
Nearby Sections
15
§ 47:241
Net income subject to taxCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:2434, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A2434.