SENATE - Louisiana

Page 38 SENATE
June 21, 2004
ROLL CALL
The roll was called with the following result:
YEAS
Mr. President Dupre Kostelka
Adley Ellington Lentini
Amedee Fields Malone
Bajoie Fontenot Marionneaux
Barham Gautreaux, B McPherson
Boasso Gautreaux, N Michot
Boissiere Heitmeier Mount
Cain Holden Nevers
Chaisson Hollis Romero
Cheek Irons Smith
Dardenne Jackson Theunissen
Duplessis Jones Ullo
Total—36
NAYS
Total—0
ABSENT
Cravins Hainkel Schedler
Total—3
The Chair declared the Conference Committee Report was
adopted. Senator Malone moved to reconsider the vote by which the
report was adopted and laid the motion on the table.
CONFERENCE COMMITTEE REPORT
House Bill No. 1576 By Representative Burns
June 17, 2004
To the Honorable Speaker and Members of the House of
Representatives and the Honorable President and Members of the
Senate.
Ladies and Gentlemen:
We, the conferees appointed to confer over the disagreement
between the two houses concerning House Bill No. 1576 by
Representative Burns, recommend the following concerning the
engrossed bill:
1. That the set of Legislative Bureau amendments proposed by the
Legislative Bureau and adopted by the Senate on June 10, 2004,
be rejected.
2. That the set of Senate Committee Amendments proposed by the
Senate Committee on Judiciary A and adopted by the Senate on
June 9, 2004, be rejected.
3. That the following amendments to the engrossed bill be adopted:
AMENDMENT NO. 1
On page 1, line 2, after "2953" and before "to" insert "and R.S.
47:2401(B),"
50th DAY'S PROCEEDINGS
AMENDMENT NO. 2
On page 1, line 3, change "2951(C) and (D)," to "2951(C) and R.S.
47:2426,"
AMENDMENT NO. 3
On page 1, at the beginning of line 5, insert "inheritance and estate
taxes; to provide for revocable inter vivos trusts and"
AMENDMENT NO. 4
On page 1, line 6, after "article;" and before "and" insert "to provide
for exemptions from the filing of inheritance tax returns;"
AMENDMENT NO. 5
On page 1, line 9, change "2951(C) and (D) are" to "2951(C) is"
AMENDMENT NO. 6
On page 2, delete lines 4 through 11 in their entirety and insert the
following:
"C.(1) For deaths occurring after June 30, 2004, the provisions
of Paragraphs A and B of this Article shall not apply if either of the
following occur:
(a) A judgment of possession is rendered or the succession is
judicially opened no later than the last day of the ninth month
following the death of the decedent as provided in R.S. 47:2401(B).
(b) With respect to a revocable inter vivos trust, a trust
declaration is filed with the secretary of the Department of Revenue
in accordance with the provisions of R.S. 47:2426.
(2) Upon compliance with the provisions of this Paragraph, the
rendering of a judgment of possession, the delivery of an inheritance
or legacy, the distribution of assets from a trust, or the discharge of
a succession representative shall proceed without delay.
(3) The provisions of this Paragraph shall not apply to deaths
occurring prior to January 1, 2005, when a federal estate tax return is
required."
AMENDMENT NO. 7
On page 2, delete lines 26 through 29 in their entirety
AMENDMENT NO. 8
On page 3, delete lines 1 through 4 in their entirety and insert the
following:
"C.(1) For deaths occurring after June 30, 2004, proof of the
filing with the secretary of the Department of Revenue of an
inheritance tax return, including the related succession documentation
required under Article 2951(A), and proof that no inheritance taxes
are due or that such taxes have been paid, shall not be required if
either of the following occur:
(a) A judgment of possession is rendered or if the succession is
judicially opened no later than the last day of the ninth month
following the death of the decedent as provided in R.S. 47:2401(B).
(b) With respect to a revocable inter vivos trust, a trust
declaration is filed with the secretary of the Department of Revenue
in accordance with the provisions of R.S. 47:2426.
(2) The provisions of this Paragraph shall not apply to deaths
occurring prior to January 1, 2005, when a federal estate tax return is
required.
Section 2. R.S. 47:2401(B) is hereby amended and reenacted and
R.S. 47:2426 is hereby enacted to read as follows:
§2401. Levy of tax
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