RS 47:2412 - Payment of tax by transferee

LA Rev Stat § 47:2412 (2018) (N/A)
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§2412. Payment of tax by transferee

NOTE: Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

Notwithstanding the provisions of R.S. 47:2411, where the heir or legatee has made a transfer of the property inherited by or bequeathed to him, the transferee, or any one holding under him, may pay the tax levied to the officer authorized to receive the same, together with the interest and penalties that may be due thereon at the time of payment. Upon such payment his title to the property shall become in all respects as valid as if the tax had been paid by the heir or legatee, and all amounts so paid, together with attorney's fees of ten per centum (10%) thereon, may be recovered from the person originally liable therefor, in any court, of competent jurisdiction.

Acts 2008, No. 822, §1, eff. Jan. 1, 2010.