Part II-A. Estate Tax Apportionment Law
- LA REV STAT Tit. 9, § 2431. Definitions
- LA REV STAT Tit. 9, § 2432. Apportionment of tax liability among persons interested in estate
- LA REV STAT Tit. 9, § 2433. No apportionment between principal and income beneficiaries of trust and between usufructuaries and naked owners
- LA REV STAT Tit. 9, § 2434. Fiduciary's right to withhold or recover proportion of tax attributable to persons interested in estate; security by person interested in estate for payment of tax
- LA REV STAT Tit. 9, § 2435. Allowance for exemptions, deductions, and credits
- LA REV STAT Tit. 9, § 2436. Action to recover amount of tax or deficiency from person interested in estate; time of filing; liability of fiduciary
- LA REV STAT Tit. 9, § 2437. Action by nonresident; reciprocity
- LA REV STAT Tit. 9, § 2438. Application of provisions
- LA REV STAT Tit. 9, § 2439. Estate tax marital deduction; formula qualifying