Louisiana Law - is this considered inheritance, and is it taxable?

You can gift a certain amount per year, to anyone, that isn't taxed. For 2023 it's up to $17,000 per person, or if you're married it can be doubled if gifted as a couple.
We’re pretty clear on the gifting part of it. The question is, are the proceeds each received considered inheritance or capital gains or some other income? If inheritance then I’m positive there’s no tax consequence.