Usufruct
R.S. 47:2431

Levy of tax ACTIVE

There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1972, No. 315, §2
  • amendment Acts 1997, No. 818, §2, eff. July 1, 2004

Section navigation

Cite R.S. 47:2431

Bluebook
La. Rev. Stat. Ann. § 47:2431 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-2431
BibTeX
@misc{larevstat-47-2431,
  title        = {La. Rev. Stat. Ann. § 47:2431},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-2431},
  note         = {Snapshot 2026-05-22}
}