---
urn: urn:us-la:rs:9:2438
citation: "R.S. 9:2438"
status: active
breadcrumb: "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 4 › Part II-A"
acts_citations:
  - { year: 2011, number: 346, section: 2, effective_date: null, role: enactment }
---

# Application of provisions

R.S. 9:2431 through 2437 shall not apply to taxes due on account of the death of a person dying prior to January 1, 1961.