Louisiana § RS 47:2437 - Installment payments; agreement
Full text of Louisiana Louisiana Civil Code § RS 47:2437 — Installment payments; agreement, with citation guidance and answers to common questions.
§ RS 47:2437. Installment payments; agreement
A. The secretary may enter into an agreement with the estate of a decedent for the payment of the estate transfer tax due to the state of Louisiana on an installment basis.
B. The agreement may be entered into only if the estate of the decedent meets the criteria of rules and regulations established by the secretary.
C. The agreement shall provide for the payment of legal interest on the installment payments in accordance with R.S. 13:4202 from the date that the taxes became due under the provisions of R.S. 47:2432.
Acts 1991, No. 244, §1, eff. July 2, 1991; Acts 2024, No. 84, §3.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2437
What does Louisiana Civil Code § RS 47:2437 cover?
Section RS 47:2437 ("Installment payments; agreement") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:2437?
A common citation format is "Louisiana Civil Code § RS 47:2437" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:2437 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.