Louisiana § RS 47:2451 - Claims and suits for refund
Full text of Louisiana Louisiana Civil Code § RS 47:2451 — Claims and suits for refund, with citation guidance and answers to common questions.
§ RS 47:2451. Claims and suits for refund
A. Claims for refund of any erroneous payment or overpayment made of estate transfer taxes paid to the secretary of the Department of Revenue shall be filed with the secretary by the latest of the following:
(1) Within fifteen months from the time the erroneous payment or overpayment was made by the taxpayer.
(2) Within six months after the judgment of the highest court in which any succession contest between the heirs and legatees becomes final.
(3) Within six months after a payment of federal estate tax, as to which tax a credit was allowed under the United States Internal Revenue Code for death taxes paid to the state of Louisiana, is refunded, in whole or in part, or a judgment of court for such refund becomes final, whichever is later.
(4) Within ninety days after filing an amended federal estate tax return if the credit allowed for death taxes paid to the state of Louisiana was reduced from the federal estate tax return filed immediately prior to the amended return.
B. In the event the claim is denied, the aggrieved taxpayer may proceed with the remedies provided in R.S. 47:1625.
C. The state treasurer shall pay any amount recovered out of the general fund.
Added by Acts 1965, No. 75, §1. Amended by Acts 1979, No. 573, §1; Acts 1989, No. 266, §1; Acts 1997, No. 658, §2; Acts 2007, No. 371, §1, eff. July 10, 2007; Acts 2010, No. 175, §5.
NOTE: SEE ACTS 1989, NO. 266, §2.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:2451
What does Louisiana Civil Code § RS 47:2451 cover?
Section RS 47:2451 ("Claims and suits for refund") 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 47:2451?
A common citation format is "Louisiana Civil Code § RS 47:2451" (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 47:2451 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.