SUBTITLE IV. MISCELLANEOUS TAXES

CHAPTER 1. INHERITANCE AND ESTATE TAXES

PART I. INHERITANCE TAX (REPEALED)

§2401. Repealed by Acts 2008, No. 822, §1, eff. January 1, 2010

Note: Sections 2 and 3 of Acts 2008, No. 822, as amended by Acts 2010, 727, §2 read as follows:

Section 2.(A)  Inheritance taxes due to the state shall prescribe, as provided in the Constitution of Louisiana, in three years from the thirty-first day of December of the year in which such taxes become due.  Inheritance taxes due to the state for deaths occurring before July 1, 2004, for which no inheritance tax return has been filed before January 1, 2008, shall be deemed due on January 1, 2008.

(B)  Estate transfer taxes due to the state shall prescribe, as provided in the Constitution of Louisiana, in three years from the thirty-first day of December of the year in which such taxes become due.  Estate transfer taxes due to the state on estates, subject to the federal estate tax, of decedents who die on or after January 1, 2005, and on or before December 31, 2009, for which no estate transfer tax return has been filed before January 1, 2010, shall be deemed due on January 1, 2010.

Section 3.  Section 1 of this Act shall become effective on January 1, 2010. Section 2(A) of this Act shall become effective on January 1, 2008, and Section 2(B) of this Act shall become effective on January 1, 2010.