Revenue Information Bulletin No. 09-025: Inheritance Tax Receipts Not Required by State Law

The Louisiana Department of Revenue has issued a Revenue Information Bulletin (RIB) regarding inheritance tax receipts.

Acts 2008, No. 822 repealed the state inheritance tax laws, provided by R.S. 47:2401-2426 effective January 1, 2010. The Act also provided that inheritance taxes due to the state for deaths occurring before July 1, 2004, shall be considered due on January 1, 2008 if no inheritance tax return was filed before January 1, 2008, and the inheritance tax shall prescribe, as provided by Louisiana Constitution Article 7, Section 16, in three years from December 31, of the year in which the taxes became due, which would be December 31, 2011, for taxes due January 1, 2008. This section of the Act was effective January 1, 2008.

Louisiana Code of Civil Procedure Article 2953 previously required evidence that the state inheritance tax return was filed with the Louisiana Department of Revenue (LDR), that all state taxes due were paid, and that the tax receipt was filed in the succession proceeding. However, Acts 2007, No. 371 amended Subsection C of Article 2953 to provide that the receipt is not required for deaths occurring after June 30, 2004.

As a result of these Acts, inheritance tax receipts will be issued as follows:

  1. No inheritance tax receipts will be issued for deaths that occurred after June 30, 2004, unless an inheritance and estate transfer tax return was filed with LDR before January 1, 2008.
  2. Inheritance tax receipts will be issued for deaths that occurred before July 1, 2004, until these taxes prescribe on December 31, 2011.
  3. Effective January 1, 2012, no receipts will be issued for inheritance tax regardless of the date of death.

Read the full text of RIB 09-025 at revenue.louisiana.gov.

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