§2411. Heirs or legatees incapable of alienation until tax paid
NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
The heirs or legatees of an inheritance or legacy shall not be entitled to be placed in possession of the same or any part thereof and shall be without right or capacity to alienate any part thereof, until an inheritance tax return, together with a descriptive list or inventory or an affidavit of the succession property, has been filed with a collector of revenue and the tax on the whole or on such part as the court may permit to be paid or delivered, pursuant to Article 2951 of the Louisiana Code of Civil Procedure, as shown by the return, shall have been paid, or until it shall have been judicially determined, in the manner herein provided, that no part of the inheritance or legacy is subject to the tax imposed by this part.
Amended by Acts 1972, No. 326, §3, eff. Jan. 1, 1973; Acts 1973, No. 202, §1; Acts 1981, No. 249, §2; Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
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