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Regular Session, 2010 ENROLLED
SENATE BILL NO. 343
BY SENATOR MARIONNEAUX (On Recommendation of the Louisiana State Law
Institute)
AN ACT1
To amend and reenact Code of Civil Procedure Articles 283, 3061, 3228, and 3396.18(B),2
and R.S. 9:1514(A)(1), (2) and (4) and (B), 1551(B), 1552(C) and (D), 2156(C)(10),3
2157, 2431(7) and 3839, and R.S. 23:638, and R.S. 33:1501, 4545.23, 4546.16, and4
R.S. 47:55(2), 1673, and 2451; and to repeal Code of Civil Procedure Articles 2951,5
2953 and 2954, and R.S. 6:653.4(F), 765(C), and 767(E), and R.S. 8:814, and R.S.6
9:1552(E), 2432 through 2439, and 2449(C), and R.S. 12:603(F), and R.S. 40:33(H);7
all relating to inheritance taxes; and to provide for related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. Code of Civil Procedure Articles 283, 3061, 3228, and 3396.18(B) are10
hereby amended and reenacted to read as follows:11
Art. 283. Orders and judgments which may be signed by district court clerk12
A. The clerk of a district court may sign any of the following orders or13
judgments:14
(1) An order or judgment effecting or evidencing the doing of any of the acts15
authorized in Article 282;16
(2) An order for the issuance of executory process, of a writ of attachment17
or of sequestration, or of garnishment process under a writ of fieri facias, attachment,18
or of sequestration; the release under bond of property seized under a writ of19
attachment or of sequestration; or to permit the filing of an intervention;20
(3) An order for the execution of a probated testament; the affixing of seals;21
the taking of an inventory; the public sale of succession property to pay debts, on the22
written application of the succession representative accompanied by a list of the23
debts of the succession; the advertisement of the filing of a tableau of distribution or24
of an account by a legal representative; or requiring a legal representative to file an25
account; or26
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(4) An order for the issuance of a rule against the inheritance tax collector1
to show cause why inheritance taxes should or should not be decreed due; or to2
permit a party to institute and prosecute, or to defend, a suit without the payment of3
costs, under the provisions of Articles 5181 through 5188.4
B. When an order signed by the clerk requires the services of a notary, the5
clerk shall appoint the notary suggested by the party obtaining the order.6
* * *7
Art. 3061. Judgment rendered and signed immediately8
The court shall render and sign immediately a judgment of possession, if it9
finds from an examination of the petition for possession, and from the record of the10
proceeding, that the petitioners are entitled to the relief prayed for , and that all11
inheritance taxes due have been paid or deposited into the registry of the court, or12
that no such taxes are due and that an inheritance tax return, when required, with the13
required accompanying documents, has been filed with the collector of revenue. The14
judgment shall recognize the petitioners as the heirs, legatees, surviving spouse in15
community, or usufructuary, as the case may be, of the deceased, send the heirs or16
legatees into possession of the property owned by the deceased at the time of his17
death, and recognize the surviving spouse in community as entitled to the possession18
of an undivided one-half of the community property, and of the other undivided one-19
half to the extent that he has the usufruct thereof. The judgment shall include the last20
known address of at least one of the heirs or legatees or the surviving spouse, as the21
case may be, sent into possession of the property of the deceased. The failure to22
include the address of at least one of the heirs or legatees or the surviving spouse23
shall not affect the validity of the judgment.24
* * *25
Art. 3228. Loans to succession representative for specific purposes; authority to26
encumber succession property as security therefor27
When it appears to the best interest of the succession, and after compliance28
with Article 3229, the court may authorize a succession representative to borrow29
money for the purposes of preserving the property or the orderly administration of30 SB NO. 343 ENROLLED
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the estate, of paying estate debts and inheritance taxes, and for expenditures in the1
regular course of business conducted in accordance with Article 3224. As security2
for such the loans the court may authorize the succession representative to encumber3
succession property upon such the terms and conditions as it may direct.4
* * *5
Art. 3396.18. Inventory or sworn descriptive list6
* * *7
B. A successor shall not be placed in possession of property without the8
filing of an inventory or sworn descriptive list of assets and liabilities and proof that9
the inheritance tax, if any, shown as due on the return has been paid. The successor10
may be placed in possession by a final or partial judgment of possession.11
Section 2. R.S. 9:1514(A)(1), (2) and (4) and (B), 1551(B), 1552(C) and (D), 215612
(C)(10), 2157, 2431(7) and 3839 are hereby amended and reenacted to read as follows:13
§1514. Credit unions; payment to surviving spouse without court proceedings14
A.(1) Any credit union in Louisiana may pay to the surviving spouse the15
value of any shares standing in the name of the decedent in such the credit union not16
in excess of ten thousand dollars without any court proceedings, order or judgment17
authorizing the same and without determining whether or not any inheritance taxes18
may be due or whether said the shares belong to the separate estate of decedent or19
to the community which existed between the decedent and the surviving spouse. The20
surviving spouse shall give to the paying depository an affidavit that the total funds21
withdrawn do not exceed ten thousand dollars from all depositories.22
(2) The receipt of the surviving spouse for such the payment shall constitute23
a full release and discharge of the credit union for the amount paid and for all24
inheritance taxes which may be determined to be due. No person, natural or25
juridical, shall have any right or cause of action against such a credit union because26
of such the payment. R.S. 47:2410 does not apply in such cases.27
* * *28
(4) The receipt of the major child or children a major child of the deceased29
member for such the payment shall constitute a full release and discharge of the30 SB NO. 343 ENROLLED
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credit union for the amount paid and for all inheritance taxes which may be1
determined to be due. No person, natural or juridical, shall have any right or cause2
of action against such a credit union because of such the payment. R.S. 47:24103
shall not apply in such cases.4
B.(1) Any credit union may pay to the surviving spouse of a depositor a sum5
not to exceed ten thousand dollars out of the deposits of a decedent or out of deposits6
of the community between the survivor and the decedent, deposited in the name of7
decedent or of the survivor or in the name of the decedent jointly with the survivor8
or otherwise, without any court proceedings, order or judgment authorizing the same9
or determining whether or not an inheritance tax is due. The surviving spouse shall10
give the paying depository an affidavit that the total funds withdrawn do not exceed11
ten thousand dollars from all depositories.12
(2) In event of such payment, the The receipt of the surviving spouse to13
whom it payment is made is a full release and discharge of the payor credit union14
for the amount paid and for any inheritance tax determined to be due, and no tax15
collector, creditor, heir, personal representative, or any other person shall have any16
right or cause of action against any credit union on account of the payment. R.S.17
47:2410 does not apply to such cases.18
* * *19
§1551. Burial of unclaimed bodies20
* * *21
B. If a decedent's body is unclaimed by friends or relatives and the decedent22
had known assets or property of a sufficient value to defray the expenses of burial,23
the coroner shall cause the body to be interred within thirty days, preferably by a24
recognized funeral home. The invoices for the expenses of the burial shall be25
forwarded to the inheritance tax collector and copies thereof shall be forwarded to26
the public administrator if there is one in the parish or to the clerk of the district court27
if there is no public administrator, and the person or official authorized by law to be28
appointed administrator of the succession of the decedent shall provide for the29
payment of the burial expenses out of the assets of the decedent in accordance with30 SB NO. 343 ENROLLED
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the existing provisions of law for the administration of successions and in accordance1
with the provisions of this Part.2
§1552. Administration of successions of value of $500 five hundred dollars or less3
* * *4
C. The officials authorized by law to be appointed administrators of vacant5
successions shall have authority to administer those successions having assets of a6
value of five hundred dollars or less, and having no immovable property, in7
accordance with the procedure contained in Articles 3431 through 3434 of the8
Louisiana Code of Civil Procedure pertaining to small successions. Such The9
officials shall execute the affidavits required by Article 3432 of the Louisiana Code10
of Civil Procedure for heirs or surviving spouses, setting forth the additional fact that11
no friends or relatives or heirs of the decedent claimed the body of the decedent and12
that the decedent's burial was provided by the coroner pursuant to the provisions of13
this Part. Upon the execution of such affidavits an affadavit with the endorsement14
thereon of the inheritance tax collector provided by Article 3433 of the Louisiana15
Code of Civil Procedure, the official authorized to be appointed administrator of the16
vacant succession shall have authority to receive all property and funds of the17
decedent and to execute a receipt and release therefor in accordance with the18
provisions of Article 3434 of the Louisiana Code of Civil Procedure applicable to19
heirs or surviving spouses. No judicial opening of the succession shall be required,20
and the official authorized hereby to act shall sell any property of the decedent, other21
than immovables, without inventory, or appraisement , or advertisement, or judicial22
authorization to such persons at private sale upon such the terms and conditions and23
for such a price as said the official shall determine in his sound discretion. The24
proceeds of such sales and the funds of the decedent shall be disbursed in accordance25
with the provisions of this Section. 26
D. If the inheritance tax collector has been notified by the coroner of the27
burial of a person pursuant to the provisions of this Part, he shall not execute the28
certificate provided by Article 3433 of the Louisiana Code of Civil Procedure for the29
administration of small successions, wherein no judicial opening is required, unless30 SB NO. 343 ENROLLED
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and until he shall ascertain that the heirs of the decedent have paid for the expenses1
of the burial of the decedent either out of the decedent's assets or with their own2
funds. 3
E. D. No coroner, public administrator, or clerk of court shall be liable for4
any good faith acts taken or performed by him or pursuant to his direction in the5
performance of his duties or in the exercise of his sound discretion pursuant to the6
provisions of this Part. No bond shall be required of said the officials for the faithful7
performance of the additional duties imposed by this Part.8
* * *9
§2156. Charges10
* * *11
C. The following charges shall be made against principal:12
* * *13
(10) The amount of an estate or inheritance tax apportioned to the trust,14
including interest and penalties;15
* * *16
§2157. Inventory value defined17
The term "inventory value," as used in this Sub-part Subpart, means the cost18
of property purchased by the trustee and the market value of other property at the19
time it became subject to the trust, but in the case of a testamentary trust the trustee20
may use any value finally determined for the purposes of an estate or inheritance tax.21
* * *22
§2431. Definitions23
Unless the context clearly indicates otherwise, the following terms have the24
meaning ascribed to them in this Section:25
* * *26
(7) "Tax" means the Federal estate tax and the Louisiana estate transfer tax,27
and includes interest and penalties imposed or accrued thereunder, but it does not28
include the Louisiana inheritance tax.29
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§3839. Tax obligations1
This Chapter does not affect any obligation of a corporation or transfer agent2
with respect to estate, inheritance, succession or other taxes imposed by the laws of3
Louisiana.4
Section 3. R.S. 23:638 is hereby amended and reenacted to read as follows:5
§638. Payment under retirement or other benefit plans; discharge of insurer, trustee6
or employee7
A. Whenever payment or refund is made to any employee, former employee8
or his beneficiary or estate pursuant to a written retirement, death or other employee9
benefit plan or savings plan, such the payment or refund shall fully discharge the10
employer and any trustee or insurance company making such payment or refund11
from all adverse claims thereto and from all liability for inheritance taxes due the12
state, unless, before such the payment or refund is made, the employer or former13
employer, where the payment is made by the employer or former employer, has14
received at its principal place of business within this state, written notice by or on15
behalf of some other person that such other person claims to be entitled to such16
claiming to be entitled to the payment or refund or some part thereof or where a17
trustee or insurance company is making the payment, such notice has been delivered18
by the employer to the home office of such trustee or such the trustee or insurance19
company or has otherwise been received by said the parties. In the event the20
employee is deceased and a judgment of possession has been entered in his or her21
the succession, payment of such money, or portions thereof, pursuant to the terms22
of the judgment of possession shall likewise fully protect the employer and any23
trustee or insurance company making such payment unless before such the payment24
is made written notice of an adverse claim is received as provided herein.25
B. Nothing contained in this Section shall affect any claim or right or26
inheritance tax to or on any such payment or refund or part thereof as between all27
persons other than the employer and the trustee or insurance company making such28
a payment or refund.29
Section 4. R.S. 33:1501, 4545.23, and 4546.16 are hereby amended and reenacted30 SB NO. 343 ENROLLED
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to read as follows:1
§1501. Salary and expense fund of civil sheriff2
There shall be a salary and expense fund for the office of the civil sheriff for3
the parish of Orleans. The sum of sixty-three thousand dollars shall be allowed for4
each calendar year toward the payment of compensation for all services required of5
the civil sheriff and toward the payment of all the expenses of his office, forty6
thousand dollars of which shall be paid into the salary and expense fund by the7
inheritance tax collector from the avails of the inheritance tax collected in Orleans8
Parish, and the remaining twenty-three thousand dollars of which shall be paid into9
the salary and expense fund by the Board of Commissioners of the Orleans Levee10
District from millage levied by it. Such The sums shall be remitted annually in11
advance or in monthly installments, to the civil sheriff for the parish of Orleans.12
* * *13
§4545.23. Bonds exempt from taxation14
Bonds, their transfer and the income therefrom, including any profit made on15
the sale thereof, shall at all times be exempt from all taxation by the state or any16
political subdivision thereof excepting inheritance or estate taxes.17
* * *18
§4546.16. Bonds exempt from taxation19
Bonds, their transfer and the income therefrom, including any profit made on20
the sale thereof, shall at all times be exempt from all taxation by the state or any21
political subdivision thereof excepting inheritance or estate taxes.22
Section 5. R.S. 47:55(2), 1673, and 2451 are hereby amended and reenacted to read23
as follows:24
§55. Deductions from gross income; taxes generally25
In computing net income, there shall be allowed as deductions all taxes paid26
or accrued within the taxable year except:27
* * *28
(2) Estate, inheritance, legacy, succession and gift taxes;29
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§1673. Application of provisions of this Chapter1
A. The provisions of this Chapter shall be applicable in the assessment,2
collection, administration, and enforcement of all taxes, licenses, fees, penalties, and3
interest due the state of Louisiana under any Title of the Louisiana Revised Statutes4
of 1950, except the provisions of Chapter 1 of Subtitle IV of Title 47 of the5
Louisiana Revised Statutes of 1950 relative to inheritance and estate taxes, that have6
been delegated to the Department of Revenue, and the remedies and procedures7
prescribed herein shall be in addition to and supplementary to any special remedies8
and procedures prescribed in any other Title of the Louisiana Revised Statutes of9
1950.10
B. In the event that any provision of this Chapter is found to be in conflict11
with the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised12
Statutes of 1950 or of any other Title, the provision of such Chapter 1 of Subtitle IV13
of said Title 47 or other Title shall prevail over that herein contained, but the general14
validity or applicability of such provision of this Chapter in the assessment,15
collection, administration, or enforcement of other Titles shall not be affected by16
such conflict.17
* * *18
§2451. Claims and suits for refund 19
A. Claims for refund of any erroneous payment or overpayment made of20
inheritance, succession, legacy, or estate transfer taxes paid to the secretary of the21
Department of Revenue shall be filed with the secretary by the latest of the22
following:23
(1) Within fifteen months from the time said the erroneous payment or24
overpayment was made by the taxpayer ; or. 25
(2) Within six months after the judgment of the highest court in which any26
succession contest between the heirs and legatees becomes final; or.27
(3) Within six months after a payment of federal estate tax, as to which tax28
a credit was allowed under the United States Internal Revenue Code for death taxes29
paid to the state of Louisiana, is refunded, in whole or in part, or a judgment of court30 SB NO. 343 ENROLLED
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for such refund becomes final, whichever is later; or. 1
(4) Within ninety days after filing an amended federal estate tax return if the2
credit allowed for death taxes paid to the state of Louisiana was reduced from the3
federal estate tax return filed immediately prior to the amended return.4
(5) For deaths occurring after June 30, 2004, by June 30, 2008. All persons5
who paid the tax levied under R.S. 47:2401 based on deaths occurring after June 30,6
2004 may claim a refund between August 1, 2008 and December 31, 2009.7
B. In the event the claim is denied, then suit may be instituted by the taxpayer8
within ninety days after the denial of the claim for the recovery of the erroneous9
payment or overpayme nt against the secretary of the Department of Revenue the10
aggrieved taxpayer may proceed with the remedies provided in R.S. 47:1625.11
C. The state treasurer shall pay any amount recovered out of the general fund.12
Section 6. Code of Civil Procedure Articles 2951, 2953 and 2954, and R.S.13
6:653.4(F), 765(C), and 767(E), and R.S. 8:814, and R.S. 9:1552(E), 2432 through 2439, and14
2449(C), and R.S. 12:603(F), and R.S. 40:33(H) are hereby repealed in their entirety.15
Section 7. The Louisiana State Law Institute is hereby directed to delete the16
semicolon and the phrase "necessity for paying inheritance tax" from the heading of R.S.17
12:603 in order to reflect the repeal of R.S. 12:603(F).18
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: