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What property is used as a measure of the inheritance tax?

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What property is used as a measure of the inheritance tax?

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Residents – all immovable property and all tangible movable property physically located in the State of Louisiana, and all intangible movable property, wherever it is situated, LRS-47:2404(A). Nonresidents – all immovable property and all tangible movable property physically located in the State of Louisiana, LRS-47:2404(A).

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