Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 47:2437 - [Effective 8/1/2024] Installment payments; agreementA. The secretary may enter into an agreement with the estate of a decedent for the payment of the estate transfer tax due to the state of Louisiana on an installment basis.B. The agreement may be entered into only if the estate of the decedent meets the criteria of rules and regulations established by the secretary.C. The agreement shall provide for the payment of legal interest on the installment payments in accordance with R.S. 13:4202 from the date the taxes became due under the provisions of R.S. 47:2432. Acts 1991, No. 244, §1, eff. July 2, 1991.Amended by Acts 2024, No. 84,s. 3, eff. 8/1/2024.Acts 1991, No. 244, §1, eff. 7/2/1991.This section is set out more than once due to postponed, multiple, or conflicting amendments.