reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:2309 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2309. Effective date; nonapplicability

RS 2309 - Effective date; nonapplicability  This Act shall become effective upon signature by the governor, or, if not signed by the governor, upon the expiration of the time for bills to become law without signature by the governor. Notwithstanding the effective date stated herein, the provisions of this Act shall be effective only to the extent necessary under the provisions of Section 23 of Article VII of the constitution of Louisiana. In no event shall these provisions apply to ad valorem taxes levied for the taxable years 1976 and 1977. Added by Acts 1976, No. 702, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2321 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2321. Fair market value; defined

RS 2321 - Fair market value; defined  Fair market value is the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sale on the open market with reasonable time allowed to find a purchaser who is buying with knowledge of all the uses and purposes to which the property is best adapted and for which it can be legally used. Added by Acts 1976, No. 705, §1, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2322 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2322. Definitions

RS 2322 - Definitions For the purposes of this Act, the following words and phrases shall have the meanings ascribed to them unless the context clearly indicates otherwise: A. "Land" shall mean all land other than those lands assessed as agricultural, horticultural, marsh and timber lands as defined by law. B. "Improvements for residential purposes" shall mean single family dwellings, duplex, triplex, fourplex, apartment buildings, condominiums, and mobile homes used as a residence, whether on land owned, rented, or leased. C. "Other property" shall mean all properties not included in A or B above and shall include both real and personal property as defined herein. D. "Real property" shall mean land and all things permanently affixed to the land. E. "Personal property" shall mean tangible property that is capable of being moved or removed from real property without substantial damage to the property itself or the real property from which it is capable of being removed. Personal property shall include but not necessarily be limited to inventory, furniture, fixtures, machinery and equipment, and all process and manufacturing machinery and equipment, including the foundations therefor. Added by Acts 1976, No. 705, §2, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2324 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2324. Data collection by the assessor

RS 2324 - Data collection by the assessor  Each assessor shall gather all data necessary to properly determine the fair market value of all property subject to taxation within his respective parish or district. In securing this data, the assessor may employ the use of self-reporting forms by property owners. When self-reporting forms are utilized by an assessor, he shall deliver the proper form or forms to each person in whose name the property is assessed, at the address shown on the assessment rolls. The form or forms shall be delivered on or before the fifteenth day of February in the year in which the property is to be appraised. Each property owner receiving a form, the parish of Jefferson excepted, shall fill out the form and return it to the assessor by the first day of April of that year or forty-five days after receipt, whichever is later. In the parish of Jefferson each property owner receiving a form shall fill out the form and return it to the assessor within forty-five days after receipt. Upon written request, the assessor may grant an extension of time in which to file, not to exceed thirty days. Added by Acts 1976, No. 705, §4, eff. Aug. 4, 1976. Amended by Acts 1980, No. 600, §1; Acts 1981, No. 695, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2326 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2326. Adoption and approval of forms

RS 2326 - Adoption and approval of forms Forms for use in reporting personal property, including but not limited to, inventory, furniture and fixtures, machinery and equipment, and other taxable property, shall be approved and adopted by the Louisiana Tax Commission or its successor after adequate public notice and hearing held pursuant to the Administrative Procedure Act. Such forms and the rules and regulations necessary for their administration shall be applicable throughout the state and shall be applied uniformly upon similar types of property. Added by Acts 1976, No. 705, §6, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2327 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2327. Confidentiality of forms

RS 2327 - Confidentiality of forms  Forms filed by a taxpayer pursuant to this Part shall be confidential and shall be used by the assessor, the governing authority, the Louisiana Tax Commission, and the Louisiana Department of Revenue, solely for the purpose of administering the provisions of this Part and verifying eligibility for tax credits claimed under R.S. 47:6006. The forms shall not be subject to the provisions of the Public Records Law, provided however, that the forms shall be admissible in evidence and subject to discovery in judicial or administrative proceedings according to general law relating to the production and discovery of evidence subject to any protection related to use of confidential information provided by an order under the provisions of Code of Civil Procedure Article 1426. For purposes of this Section, forms shall include all information provided by a taxpayer to an assessor pursuant to this Part.  Added by Acts 1976, No. 705, §7, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2016, 2nd Ex. Sess., No. 5, §1, eff. June 28, 2016; Acts 2021, No. 343, §1, eff. Jan. 1, 2022.
LA Rev Stat § 47:2328 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2328. Acts of transfer; improvements; contents

RS 2328 - Acts of transfer; improvements; contents  A. The act of sale or other instrument transferring property shall, where applicable, contain the total sales price, as well as the amount of any mortgages. All acts of sale or other instruments effecting transfer of real or personal property shall contain the correct names and addresses of vendee and vendor and transferee together with the municipal or street address of the property transferred, should an address be available. All parish and municipal governing authorities which have adopted a building code shall, immediately upon issuance of a permit required under said building code, furnish the appropriate assessing authority a true and correct copy of such permit. B. The procedure for assessing, listing, and placing transferred property and property upon which improvements have been made shall apply uniformly throughout the state uniform guidelines, procedures, and rules and regulations as are necessary to determine the time when such property shall be assessed, reassessed, listed and placed on the tax rolls and as are necessary to implement same shall be adopted by the Louisiana Tax Commission and shall apply uniformly throughout the state. Added by Acts 1976, No. 705, §8, eff. Aug. 4, 1976. Amended by Acts 1978, No. 556, §1, eff. July 12, 1978; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2329 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2329. Property owner; failure to report; loss of right to question assessment

RS 2329 - Property owner; failure to report; loss of right to question assessment  Whenever any property owner fails to make any report required to be made under the provisions of this Act at the time such report becomes due, the property owner shall have no legal right or cause to question or contest the determination of fair market value by the assessor. Added by Acts 1976, No. 705, §9, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2330 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2330. Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report

RS 2330 - Penalties for intentional false, fraudulent, or incorrect report; penalties for intentional failure to report  A. When the property owner files a report that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the assessing authority, there shall be imposed, in addition to any other penalties provided, a specific penalty of ten percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate or in the same action for the collection of the tax. B. When the property owner fails to file a report with the tax commission or any parish assessor and circumstances indicate that the failure to file was intentional, there shall be imposed in addition to any other penalties provided a specific penalty of ten percent of the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for as provided in Subsection A. Circumstances which indicate intentional failure to file a report shall include but shall not be limited to payment by the same taxpayer of ad valorem tax on the same property or property in the same class in a prior year or years, signature and return by the taxpayer or the taxpayer's agent of a return receipt which accompanied delivery by certified mail of the report of value of public service property, or return of such receipt accompanying any other request for report or notice of due date of a report by an assessor. The penalty shall be in addition to any other penalty provided by law. Added by Acts 1976, No. 705, §10, eff. Aug. 4, 1976; Acts 1989, No. 553, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2331 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2331. Reassessment

RS 2331 - Reassessment  On and after January 1, 1978, all assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based on a reassessment of all such personal property, and such personal property shall be reappraised every year thereafter. Added by Acts 1976, No. 705, §11, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2332 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2332. Date of adoption of guidelines, manuals, rules, and regulations

RS 2332 - Date of adoption of guidelines, manuals, rules, and regulations  All guidelines, manuals, rules and regulations approved and adopted by the Louisiana Tax Commission or its successor for use in making appraisals prior to December 31, 1977, as required by Article VII of the constitution of Louisiana shall be approved and adopted on or before December 1, 1976. Added by Acts 1976, No. 705, §12, eff. Aug. 4, 1976; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
LA Rev Stat § 47:2341 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2341. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2341 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2342 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2342. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2342 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2343 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2343. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2343 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2344 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2344. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2344 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2345 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2345. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2345 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2346 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2346. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2346 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2347 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2347. Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.

RS 2347 - Repealed by Acts 2006, No. 713, §4, eff. July 1, 2006.
LA Rev Stat § 47:2401 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2401. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2401 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2402 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2402. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2402 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2403 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2403. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2403 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2404 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2404. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2404 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2405 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2405. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2405 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2406 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2406. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2406 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2407 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2407. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2407 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2408 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2408. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2408 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2409 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2409. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2409 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2410 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2410. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2410 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2411 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2411. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2411 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2412 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2412. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2412 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2413 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2413. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2413 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2414 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2414. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2414 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2415 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2415. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2415 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2416 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2416. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2416 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2417 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2417. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2417 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2418 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2418. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2418 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2419 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2419. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2419 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2420 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2420. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2420 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2421 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2421. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2421 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2422 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2422. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2422 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2423 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2423. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2423 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2424 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2424. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2424 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2425 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2425. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2425 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2426 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2426. Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.

RS 2426 - Repealed by Acts 2008, No. 822, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2431 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2431. Levy of tax

RS 2431 - Levy of tax There is hereby levied an estate transfer tax upon all estates which are subject to federal estate taxation under the Federal Internal Revenue Code. Amended by Acts 1972, No. 315, §2; Acts 1997, No. 818, §2, eff. July 1, 2004.
LA Rev Stat § 47:2432 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2432. Amount of tax and time of payment

RS 2432 - Amount of tax and time of payment A. Amount of tax. Wherever there is a credit allowable under the United States Internal Revenue Code as to the amount of the federal estate tax for amount of state death taxes, the maximum amount of the credit for the state death taxes shall be paid to the state of Louisiana. B. Time of payment. The tax due under this part shall be due and payable prior to the filing of the United States Estate Tax Return or nine months after the death of decedent whichever comes first. C. Changes or amendments in the United States Estate Tax Return. Any change or amendment in the United States Estate Tax Return which would result in additional taxes due the state of Louisiana under this part shall be paid thirty days after final approval of the United States Estate Tax Return. Amended by Acts 1972, No. 315, §3; Acts 1991, No. 243, §1, eff. July 2, 1991; Acts 1997, No. 818, §1, eff. July 1, 2004.
LA Rev Stat § 47:2433 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2433. Interest on delinquent tax; extension of time to file an estate transfer tax return

RS 2433 - Interest on delinquent tax; extension of time to file an estate transfer tax return A. Taxes levied under this Part shall only be subject to interest as provided for in R.S. 47:1601, and such interest shall begin to accrue nine months after the date of death of the decedent and shall continue to accrue until the tax is paid. Notwithstanding any other provision of law to the contrary, no penalty or interest shall apply or be assessed when the succession is opened no later than the last day of the ninth month following the death of the decedent. B. The secretary may accept an extension of time to file a United States Estate Tax Return for the same decedent as an extension of time to file a Louisiana estate transfer tax return. Amended by Acts 1952, No. 93, §1; Acts 1972, No. 315, §4; Acts 2010, No. 727, §1, eff. Jan. 1, 2010.
LA Rev Stat § 47:2434 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2434. Intent and purpose of this Part

RS 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.
LA Rev Stat § 47:2435 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§2435. Application of provisions

RS 2435 - Application of provisions  The provisions of this Part shall apply to the estates of persons dying on or after the effective date of this Title, and shall also apply to all estates not fully distributed and now in the process of settlement, where the date of death was subsequent to February 26th, 1926, provided there is at the time this Title goes into effect a sufficient amount still due the United States Government under the Federal Revenue Act of 1926 or under Subchapter A of Chapter 3 of the Federal Internal Revenue Code, from which to make the deduction contemplated by R.S. 47:2434.