§2437. Installment payments; agreement
A. The secretary may enter into an agreement with the estate of a decedent
for the payment of the estate transfer tax due to the state of Louisiana on an
installment basis.
B. The agreement may be entered into only if the estate of the decedent meets
the criteria of rules and regulations established by the secretary.
C. The agreement shall provide for the payment of legal interest on the
installment payments in accordance with R.S. 13:4202 from the date that the taxes
became due under the provisions of R.S. 47:2432.
Acts 1991, No. 244, §1, eff. July 2, 1991; Acts 2024, No. 84, §3.