Opinion Number

Dear Senator Jordan:

You requested the opinion of this office as to whether an inheritance tax return is due following the death of the settlor of a revocable inter vivos trust. La. R.S. 47:2425 requires inheritance tax returns to be prepared and filed by or on behalf of the heirs and legatees in every case where inheritance tax is due or where the gross value of the deceased's estate amounts to the sum of $15,000 or more.

In determining the gross value of the deceased's estate, the assets in a revocable inter vivos trust must be included. SeeSuccession of Reynolds, 260 So.2d 811 (La.App. 2d…