SUBTITLE IV. MISCELLANEOUS TAXES
CHAPTER 1. INHERITANCE AND ESTATE TAXES
PART I. INHERITANCE TAX
§2401. Levy of tax
NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
A. There is hereby levied a tax upon all inheritances, legacies, and donations and gifts made in contemplation of death, except such as are hereinafter specifically exempted.
B.(1) For deaths occurring after June 30, 2004, the tax levied under this Part shall not apply.
(2) With respect to a revocable inter vivos trust, the tax levied under this Part shall not apply and a trust declaration as provided in R.S. 47:2426 shall not be required.
Acts 1997, No. 818, §1, eff. July 1, 1998; Acts 2004, No. 884, §2; Acts 2007, No. 371, §1, eff. July 10, 2007; Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
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