La. Civ. Code art. 1427

Current with operative changes from the 2024 Third Special Legislative Session

Section 1427 - Reporting and deducting as authorized by tax law

Notwithstanding the provisions of this Chapter, for tax purposes the succession representative, or the successors if there is no representative, may report receipts and deduct expenditures as authorized by the tax law.

La. C.C. § 1427

Acts 1997, No. 1421, §1, eff. July 1, 1999.

Acts 1997, No. 1421, §1, eff. 7/1/1999.