The Official Website of the Louisiana Department of Revenue
The gift tax was repealed by Acts 2007, No. 371 effective July 1, 2008.
For gifts made before July 1, 2008, a gift tax return, Form R-3302, is required to be filed by any individual, association, partnership, or corporation that made a gift to a single donee that exceeded the amount of the annual exclusion provided by R.S. 47:1205(A). If a gift exceeds the annual exclusion, a gift tax return must be filed even if no tax is due. A separate return must be filed for each calendar year that property is transferred by gift.
A separate annual exclusion applies to each person to whom you make a gift.
The gift tax annual exclusion is:
Developed and Maintained by Louisiana Department of Revenue