{
  "urn": "urn:us-la:rs:47:2431",
  "title_number": "47",
  "section_number": "2431",
  "citation": "R.S. 47:2431",
  "heading": "Levy of tax",
  "text": "There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "IV",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "INHERITANCE AND ESTATE TAXES"
    },
    {
      "level": "part",
      "number": "II",
      "name": "ESTATE TRANSFER TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle IV › Chapter 1 › Part II",
  "acts_citations": [
    {
      "act_year": 1972,
      "act_number": 315,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1997,
      "act_number": 818,
      "section": 2,
      "effective_date": "2004-07-01",
      "effective_date_raw": "July 1, 2004",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101632",
  "website_law_id": 101632,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:5c461c7fd534c57b9a453328e14608299f5380b38482a40dfdb09ce4461c450c",
  "schema_version": "1.0.0"
}