2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:2422 - Prescription on actions for inheritance taxes
§2422. Prescription on actions for inheritance taxes
NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
Inheritance taxes due to the state shall prescribe, as provided in the constitution, in three years from the thirty-first day of December of the year in which such taxes become due. The taxes shall be deemed due, so as to begin the running of prescription, on the day the inheritance tax return together with a copy of the petition, affidavit of death and heirship, will, if any, and sworn descriptive list or inventory is filed with the collector of revenue or on the date inheritance tax return is filed in succession record and submitted to the attorney for the inheritance tax collector, whichever is the latest.
Amended by Acts 1956, No. 542, §1; Acts 1972, No. 326, §3, eff. Jan. 1, 1973; Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
