Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:261
Refunds and credits; general rules
Official textlegis.la.gov
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