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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:2431 - Levy of tax
Universal Citation: LA Rev Stat § 47:2431 (2018)
PART II. ESTATE TRANSFER TAX
§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.
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