La. Revenue and Taxation § 47:509.1
Current with operative changes from the 2024 Third Special Legislative Session
Notwithstanding the provisions of any other law to the contrary, when the ownership of a motor vehicle is transferred from a deceased spouse to a surviving spouse and the surviving spouse applies for registration of that motor vehicle, the surviving spouse shall receive credit for the unused portion of the vehicle registration license tax which was paid for registration of the motor vehicle in the name of the deceased spouse.
La. Revenue and Taxation § 47:509.1