Who is required to file an inheritance tax return?
For deaths that occurred before June 30, 2004, R.S. 47:2425, requires that an inheritance tax return be filed by or on behalf of the heirs and legatees of a decedent in any case where inheritance tax is due or where the gross value of the deceased’s estate is $15,000 or more. For deaths that occurred after June 30, 2004, R.S. 47:2426 had provided that if a judgment of possession is rendered or the succession is judicially opened no later than the last day of the ninth month following the death of the decedent, no inheritance tax return was required to be filed. However, Acts 2008, No. 822 repealed the inheritance tax law, R.S. 47:2401–2426.
For deaths that occurred before July 1, R.S. 47:2425, requires that an inheritance tax return be filed by or on behalf of the heirs and legatees of a decedent in any case when inheritance tax is due or when the gross value of the deceased’s estate is $15,000 or more. For deaths that occurred after June 30, 2004, R.S. 47:2426 had provided that if a judgment of possession is rendered or the succession is judicially opened no later than the last day of the ninth month following the death of the decedent, no inheritance tax return was required to be filed. However, Act 822 of the 2008 Regular Legislative Session repealed the inheritance tax law, R.S. 47:2401–2426.
