7 State Inheritance Taxes

The State of Louisiana previously taxed the decedent’s estate and the inheritance tax return had to be submitted to the Louisiana Department of Revenue (LDR) along with any tax due before a succession could be filed in court. For the most part, there are no longer any Louisiana inheritance tax statutes.1 The only exception would be for extremely old successions when the decedent died before July 1, 1969. In this situation, a contradictory rule must be filed against the LDR to prove that the inheritance taxes have prescribed.

• 1Act No. 822 of 2008 repealed the state inheritance tax laws previously provided by La. R.S. 47:2401–2426.