2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:2410 - Optional procedure for small estates
§2410. Optional procedure for small estates
NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
In any case, where the succession does not exceed fifty thousand dollars, the tax collector may in his discretion fix and collect the tax, upon an affidavit filed by the succession representative, heirs or legatees, showing the amount thereof in a manner satisfactory to the tax collector; and upon the payment of these taxes, or a certificate that none are due, and a certificate from the tax collector or his attorney that the affidavit together with an inheritance tax return, when required, has been filed with the collector of revenue, the parties entitled thereto may take possession free from the prohibitions or penalties of this Part.
Amended by Acts 1972, No. 326, §3, eff. Jan. 1, 1973; Acts 1973, No. 202, §1; Acts 1976, No. 187, §2, eff. Jan. 1, 1977; Acts 1979, No. 71, §2, eff. Jan. 1, 1980; Acts 1980, No. 582, §2; Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
