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La. Rev. Stat. § 47:2431 (2026)

Levy of tax

✓ laws through the 2025 Regular Session (checked Sept. 2026)
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PART II.  ESTATE TRANSFER TAX

§2431.  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.

Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.

Notes of Decisions
Cited in 5 cases, 1956–2001 · leading case: Hildebrand v. City of New Orleans, 549 So. 2d 1218 (La. 1989).
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Hildebrand v. City of New Orleans, 549 So. 2d 1218 (La. 1989). · cites it 3× “R.S. 47:2431 et seq. [17] Plaintiffs assert that the levy of a local inheritance tax completely disrupts the State's comprehensive scheme of death taxation because there is neither a credit nor a deduction for municipal death taxes.”
Bagneris v. City of New Orleans, 130 So. 2d 421 (La. Ct. App. 1961). · cites it 2× “After the Internal Revenue Department, demanded payment of additional estate-taxes, the state tax collector, under the authority of LSA-R.S. 47:2431, 47-2432 3 , levied an additional tax of approximately $53,000, which plaintiff heirs paid under protest and then immediately…”
Willis v. Flournoy, 109 So. 2d 490 (La. 1959). “” Defendant has reasserted his exceptions to the jurisdiction ratione materiae and of no cause or right of action and, while we agree with the District Court’s decision overruling the exception to the jurisdiction and of no right of action, we are constrained to hold the…”
In re Succession of Haydel, 780 So. 2d 1168 (La. Ct. App. 2001). · cites it 2× “LSA-R.S. 47:2431. Generally, the value of any interest in property which passes from the decedent to his surviving spouse, to the extent that such interest is included in determining the value of the gross estate, is deducted from the value of the gross estate in determining the…”
Willis v. Flournoy, 91 So. 2d 33 (La. 1956). “It is true that the amount of this tax is fixed at 80 per cent of the estate tax payable to the United States under the provisions of the Federal Revenue Act. Nevertheless the tax which the plaintiffs contend is illegal is imposed by a state statute.”
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