Usufruct
R.S. 9:2431

Definitions ACTIVE

Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:

(1) "Court" means the court having jurisdiction of the succession of the deceased;

(2) "Estate" means the gross estate of a deceased as determined for the purpose of Federal estate tax;

(3) "Fiduciary" means executor, administrator of any description, and trustee;

(4) "Person" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;

(5) "Person interested in the estate" means any person entitled to receive, or who has received, from a deceased person or by reason of his death, any property or interest therein included in the estate of the deceased. It includes a personal representative, tutor, curator, and trustee;

(6) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;

(7) "Tax" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 1960, No. 362, §1
  • amendment Acts 2010, No. 175, §2

Section navigation

Cite R.S. 9:2431

Bluebook
La. Rev. Stat. Ann. § 9:2431 (2026).
Permalink
https://theusufruct.com/rs/title-9/section-2431
BibTeX
@misc{larevstat-9-2431,
  title        = {La. Rev. Stat. Ann. § 9:2431},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-9/section-2431},
  note         = {Snapshot 2026-05-22}
}