Skip Navigation Links
      RS 47:2434     


§2434.  Intent and purpose of this Part

It is hereby declared to be the intent and purpose of this Part to obtain for this state the benefit of the estate tax credit allowable under the provisions of the United States Internal Revenue Code, to the extent that this state may be entitled under the said provisions, by imposing additional taxes.  This Part shall be liberally construed to effect that purpose.  

Acts 1991, No. 243, §1, eff. July 2, 1991.  

If you experience any technical difficulties navigating this website, click here to contact the webmaster.
P.O. Box 94062 (900 North Third Street) Baton Rouge, Louisiana 70804-9062