La. R.S. 47:261
Refunds and credits; general rules
Except as otherwise provided in this Subpart, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Subtitle.* *R.S. 47:1621 to 47:1627.
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In this chapter (5 sections)
- 47:261 · Refunds and credits; general rules
- 47:262 · Overpayment of installment
- 47:263 · Overpayment arising from renegotiation of war contract
- 47:264 · Overpayments arising from allowance of deductions for bad…
- 47:265 · Credits arising from refunds by utilities