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La. Rev. Stat. § 47:2404 (2026)

✓ current as of May 2026
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§2404. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Notes of Decisions
Cited in 9 cases, 1967–2004 · leading case: TL James & Co., Inc. v. Montgomery, 332 So. 2d 834 (La. 1976).
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TL James & Co., Inc. v. Montgomery, 332 So. 2d 834 (La. 1976). · cites it 3× “R.S. 47:2404 C (as amended in 1968 and 1972).”
In Re Succession of Halligan, 887 So. 2d 109 (La. Ct. App. 2004). · cites it 4× “Rather, LSA-R.S. 47:2404(A) speaks in broader terms of "all property of every nature and kind" and "donation or gift made in contemplation of death.”
Gaupp v. Tarver, 691 So. 2d 107 (La. Ct. App. 1997). · cites it 7× “As a result, the court determined that the savings bonds were not taxable under LSA-R.S. 47:2404. The trial court then granted Gaupp’s motion for summary judgment and denied the Department’s motion for summary judgment.”
Jochum v. Est. of Favre, 313 So. 2d 870 (La. Ct. App. 1975). “In support of her argument, executrix relies on Act 352 of 1968 as incorporated in LSA-R.S. 47:2404(C) which excludes from state inheritance tax any proceeds received by a named beneficiary from any life insurance policy or retirement or pension plans including annuities.”
Succession of Reynolds, 260 So. 2d 811 (La. Ct. App. 1972). “” (Emphasis ours) R.S. 47:2404: “A. Except as provided in Subsection (C) of this section and except to the extent of the exemptions provided in R.”
Succession of Kahn v. Inheritance Tax Collector, 286 So. 2d 428 (La. Ct. App. 1973). “R.S. 47:2404 provides that the tax be imposed “with respect to all property of every nature and kind included or embraced in any inheritance legacy.”
St. Charles Land Trust v. St. Amant, 206 So. 2d 128 (La. Ct. App. 1967). · cites it 2× “19 ; LSA-R.S. 47:2404. The District Court rendered judgment instructing the Trustees that the decedent’s beneficial interest in the Trust is immovable property, transferable only pursuant to Louisiana succession proceedings, and is subject to Louisiana inheritance tax.”
Minvielle v. Dupuy, 638 So. 2d 1186 (La. Ct. App. 1994). “R.S. 47:2404 C deals with the exemption from state inheritance tax of proceeds payable to a beneficiary of "any retirement or pension plan, trust, system or policy".”
Succession of Spillers v. Sec'y of the Dep't of Revenue & Taxation, 587 So. 2d 212 (La. Ct. App. 1991). “R.S. 47:2404, which defines what property is used as the measure of inheritance taxes, to require that a claim for proceeds payable to the estate under a medical insurance policy is property subject to the tax.”
— La. Rev. Stat. § 47:2404(A) — 1 case
In Re Succession of Halligan, 887 So. 2d 109 (La. Ct. App. 2004). “Rather, LSA-R.S. 47:2404(A) speaks in broader terms of "all property of every nature and kind" and "donation or gift made in contemplation of death.”
— La. Rev. Stat. § 47:2404(C) — 2 cases
In Re Succession of Halligan, 887 So. 2d 109 (La. Ct. App. 2004). “Rather, LSA-R.S. 47:2404(A) speaks in broader terms of "all property of every nature and kind" and "donation or gift made in contemplation of death.”
Jochum v. Est. of Favre, 313 So. 2d 870 (La. Ct. App. 1975). “In support of her argument, executrix relies on Act 352 of 1968 as incorporated in LSA-R.S. 47:2404(C) which excludes from state inheritance tax any proceeds received by a named beneficiary from any life insurance policy or retirement or pension plans including annuities.”
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