Louisiana Statutes
§ 47:2434 — Intent and purpose of this Part
Louisiana·Title 47 Revenue and Taxation
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Louisiana § 47:2434 (Intent and purpose of this Part) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1991, No. 243, §1, eff. July 2, 1991.
Nearby Sections
15
§ 47:241
Net income subject to tax