Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:1627
Limitation on right of refund when petition is filed with Board of Tax Appeals
Official textlegis.la.gov
Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:
# (1)
As to overpayment determined by a decision of the board, which has become final; and
# (2)
As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.
Source: view the official text
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- 47:1624.1 · Repealed by Acts 2016, 2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…