§2432. Amount of tax and time of payment
A. Amount of tax. Wherever there is a credit allowable under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state death taxes shall be paid to the state of Louisiana.
B. Time of payment. The tax due under this part shall be due and payable prior to the filing of the United States Estate Tax Return or nine months after the death of decedent whichever comes first.
C. Changes or amendments in the United States Estate Tax Return. Any change or amendment in the United States Estate Tax Return which would result in additional taxes due the state of Louisiana under this part shall be paid thirty days after final approval of the United States Estate Tax Return.
Amended by Acts 1972, No. 315, §3; Acts 1991, No. 243, §1, eff. July 2, 1991; Acts 1997, No. 818, §1, eff. July 1, 2004.
Notes of Decisions
Hildebrand v. City of New Orleans, 549 So. 2d 1218 (La. 1989).
· cites it 3× “R.S. 47:2432 A, pertaining to the amount of estate transfer tax, provides: Whenever there is a credit allowed under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state…”
Willis v. Flournoy, 109 So. 2d 490 (La. 1959).
· cites it 2× “«* * * Louisiana Revised Statutes 47:2431, in addition to a Louisiana inheritance tax, imposes an estate transfer tax upon all estates which are subject to taxation under the Federal Internal Revenue Code, and the amount of this state tax is determined pursuant to R.S. 47:2432,…”
Bagneris v. City of New Orleans, 130 So. 2d 421 (La. Ct. App. 1961).
“47:2432 — “Whenever the aggregate amount of all inheritance, succession, legacy and estate taxes actually paid to the several states of the United States in respect to any property owned by the decedent shall be less than eighty per centum (80%) of the estate tax payable to the…”
Willis v. Flournoy, 91 So. 2d 33 (La. 1956).
“rits were granted to both plaintiffs and defendant, and the matter is now before us under our supervisory jurisdiction Louisiana Revised Statutes '47 ¡2431, in' addition to a Louisiana inheritance tax, imposes an estate transfer tax upon all estates which are subject to taxation…”
Succession of McCall v. McCall, 550 So. 2d 328 (La. Ct. App. 1989).
“R.S. 47:2432(B). The fact that the taxes were indeed due is highlighted by the evidence presented by appellee that the Estate of Gladys McCall was assessed as owing $3,315.”
La. Rev. Stat. § 47:2432(A): 1 case
Hildebrand v. City of New Orleans, 549 So. 2d 1218 (La. 1989).
“R.S. 47:2432 A, pertaining to the amount of estate transfer tax, provides: Whenever there is a credit allowed under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state…”
La. Rev. Stat. § 47:2432(B): 1 case
Succession of McCall v. McCall, 550 So. 2d 328 (La. Ct. App. 1989).
“R.S. 47:2432(B). The fact that the taxes were indeed due is highlighted by the evidence presented by appellee that the Estate of Gladys McCall was assessed as owing $3,315.”
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