{"data":{"id":"us-la/rs-47-2431","jurisdiction":"us-la","citation":"RS 47:2431","heading":"Levy of tax","body":"There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code.","path":["TITLE 47. REVENUE AND TAXATION","PART II. ESTATE TRANSFER TAX"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101632","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:43Z","sha256":"820cb6e3b0689fc48fb24b2b05dc64b1d32594b045927b2ec7f72e0a593d8928","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2426","next":"us-la/rs-47-2432"},"notice":"GroundRules: Original legal text. Not legal advice."}