Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1622
Crediting or offset of overpayments against other obligations
Official textlegis.la.gov
# A.
Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary may credit the overpayment against such liability and notify the taxpayer of the action taken.
# B.
No refund of income or franchise tax shall be paid by the secretary until any claim of offset filed by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 has been satisfied.
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In this chapter (9 sections)
- 47:1621 · Refunds of overpayments authorized
- 47:1621.1 · Satisfaction of rulings or judgments of the Board of Tax…
- 47:1622 · Crediting or offset of overpayments against other obligations
- 47:1623 · Prescription of refunds or credits
- 47:1624 · Interest on refunds
- 47:1624.1 · Repealed by Acts 2016, 2
- 47:1625 · Appeals from the collector's disallowance of refund claim
- 47:1626 · Board's finding of overpayment upon appeal from assessment
- 47:1627 · Limitation on right of refund when petition is filed with…