{
  "urn": "urn:us-la:rs:9:2431",
  "title_number": "9",
  "section_number": "2431",
  "citation": "R.S. 9:2431",
  "heading": "Definitions",
  "text": "Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:\n\n(1) \"Court\" means the court having jurisdiction of the succession of the deceased;\n\n(2) \"Estate\" means the gross estate of a deceased as determined for the purpose of Federal estate tax;\n\n(3) \"Fiduciary\" means executor, administrator of any description, and trustee;\n\n(4) \"Person\" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;\n\n(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;\n\n(6) \"State\" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;\n\n(7) \"Tax\" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "9",
      "name": "CIVIL CODE--ANCILLARIES"
    },
    {
      "level": "code_preliminary_title",
      "number": "1",
      "name": "[BLANK]"
    },
    {
      "level": "code_book",
      "number": "III",
      "name": "OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS PRELIMINARY TITLE - GENERAL DISPOSITIONS (BLANK)"
    },
    {
      "level": "code_title",
      "number": "II",
      "name": "OF DONATIONS INTER VIVOS (BETWEEN LIVING PERSONS) AND MORTIS CAUSA (IN PROSPECT OF DEATH)"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "DONATIONS MORTIS CAUSA"
    },
    {
      "level": "part",
      "number": "II-A",
      "name": "ESTATE TAX APPORTIONMENT LAW"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 4 › Part II-A",
  "acts_citations": [
    {
      "act_year": 1960,
      "act_number": 362,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2010,
      "act_number": 175,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1960, No. 362, §1; Acts 2010, No. 175, §2.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=107096",
  "website_law_id": 107096,
  "scrape_timestamp": "2026-05-22T23:55:21Z",
  "source_html_hash": "sha256:96630025ca9352393403256dc73ad345d6df77aa79458551697b441681a6cf6c",
  "schema_version": "1.0.0"
}