RS 47:2417 - Tax collector designated; promulgation of rules and regulations; tax return; expenses of administration

LA Rev Stat § 47:2417 (2018) (N/A)
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§2417. Tax collector designated; promulgation of rules and regulations; tax return; expenses of administration

NOTE: Repealed by Acts 2008, No. 822, §1, eff.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

The inheritance tax collector to whom reference is made in this part is the collector of revenue for the state of Louisiana. The collector of revenue shall provide by rules and regulations appropriate procedures for filing of returns, payment of taxes, determination of taxes due and all other matters necessary to the function of inheritance tax collection. A return shall be filed in any instances when a tax is due, and shall be filed within nine months after the death of decedent. The collector of revenue may grant an extension of not more than fifteen months from the date of death of decedent in the filing of such returns if he determines there is good and reasonable cause therefor.

Amended by Acts 1956, No. 423, §1; Acts 1956, Ex.Sess., No. 8, §1; Acts 1972, No. 560, §3; Acts 1973, No. 202, §1, eff. Jan. 1, 1974; Acts 2008, No. 822, §1, eff. Jan. 1, 2010.