{"data":{"id":"us-la/rs-9-2431","jurisdiction":"us-la","citation":"RS 9:2431","heading":"Definitions","body":"Unless the context clearly indicates otherwise, the following terms have the meaning ascribed to them in this Section:\n(1) \"Court\" means the court having jurisdiction of the succession of the deceased;\n(2) \"Estate\" means the gross estate of a deceased as determined for the purpose of Federal estate tax;\n(3) \"Fiduciary\" means executor, administrator of any description, and trustee;\n(4) \"Person\" means any individual, partnership, association, joint stock company, corporation, government, political subdivision, governmental agency, or local governmental agency;\n(5) \"Person interested in the estate\" means any person entitled to receive, or who has received, from a deceased person or by reason of his death, any property or interest therein included in the estate of the deceased. It includes a personal representative, tutor, curator, and trustee;\n(6) \"State\" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico;\n(7) \"Tax\" means the Federal estate tax and the Louisiana estate transfer tax, and includes interest and penalties imposed or accrued thereunder.","path":["TITLE 9. CIVIL CODE-ANCILLARIES","PART II-A. ESTATE TAX APPORTIONMENT LAW"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=107096","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:49:35Z","sha256":"281993a307ebae78140acd68e8a626ba59cd2eaebd9d21f81f3e79adcb42a8a4","source_id":"us-la","stale":false,"prev":"us-la/rs-9-2425","next":"us-la/rs-9-2432"},"notice":"GroundRules: Original legal text. Not legal advice."}