{"data":{"id":"us-la/rs-47-300.5","jurisdiction":"us-la","citation":"RS 47:300.5","heading":"Fiduciary responsibility","body":"The fiduciary of an estate or trust shall be personally liable for the payment of all taxes, penalties, or interest due under this Part by the estate or trust. This Section shall not subject the fiduciary to liability for any tax imposed upon any beneficiary of the estate or trust.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101810","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:21Z","sha256":"59bff78f5ae10d1196bf2afd89f7708654c84ceff992e085d26ec09b845da2c7","source_id":"us-la","stale":false,"prev":"us-la/rs-47-300.4","next":"us-la/rs-47-300.6"},"notice":"GroundRules: Original legal text. Not legal advice."}