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Does Louisiana impose any death taxes?

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Yes, Louisiana imposes an estate transfer tax (R.S. 47:2431–2437) and an inheritance tax for deaths occurring on or before June 30, 2004 (R.S. 47:2401–2426). The estate transfer tax is only imposed on estates that are subject to federal estate taxation under the Federal Internal Revenue Code. The amount of the state estate tax is equal to the federal estate tax credit allowed for state death taxes. The intent of the estate transfer tax is for the state to benefit from the estate tax credit allowed under Internal Revenue Code (see R.S. 47:2434). The estate transfer tax is not intended to impose any additional tax burden on the decedent's estate, but merely shift payment from the federal government to the state. The inheritance tax is imposed on the heirs or legatees of a decedent for the privilege of receiving property from the deceased. Effective January 1, 2008, inheritance tax shall not apply to deaths occurring after June 30, 2004. See Acts 2008, No. 822. more
revenue.la.gov
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Yes, Louisiana imposes an inheritance tax LRS-47:2401 thru 2425, inclusive),and an estate transfer tax (LRS-47:2431 thru 2437, inclusive). The inheritance tax is a tax imposed upon the heirs or legatees of a decedent for the privilege of receiving property from the deceased. Estate transfer tax is a tax designed to absorb the federal state death tax credit allowable under Section 2011 of the Internal Revenue Code. The estate transfer tax does not impose any additional tax burden on the decedent's estate, but merely shifts payment from the federal government to the state. more
laborlawtalk.com

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