---
urn: urn:us-la:rs:47:2431
citation: "R.S. 47:2431"
status: active
breadcrumb: "Title 47 › Subtitle IV › Chapter 1 › Part II"
acts_citations:
  - { year: 1972, number: 315, section: 2, effective_date: null, role: enactment }
  - { year: 1997, number: 818, section: 2, effective_date: 2004-07-01, role: amendment }
---

# 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.