Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUEChapter 1 - INCOME TAX
Part VI - INCOME TAX ON ESTATES AND TRUSTS
Section 47:300.5 - Fiduciary responsibility

La. Revenue and Taxation § 47:300.5

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Current with changes from the 2024 Legislative Session
Section 47:300.5 - Fiduciary responsibility

The fiduciary of an estate or trust shall be personally liable for the payment of all taxes, penalties, or interest due under this Part by the estate or trust. This Section shall not subject the fiduciary to liability for any tax imposed upon any beneficiary of the estate or trust.

La. Revenue and Taxation § 47:300.5

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after Dec. 31, 1997.
Acts 1996, No. 41, §1, eff. for taxable periods beginning after 12/31/1996; Acts 1998, No. 61, §1, eff. for taxable periods beginning after 12/31/1997.

FOR TAXABLE PERIODS BEGINNING PRIOR TO JAN. 1, 1998, THE TAX SHALL BE AS REQUIRED BY LAW PRIOR TO JAN. 1, 1997.