La. Revenue and Taxation § 47:2431

Current with changes from the 2024 legislative session, Chs. 3, 6-495, effective on or before 7/1/2024

Section 47:2431 - 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.

Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. 7/1/2004.