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.
La. R.S. 47:2431
Levy of tax
Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.