La. R.S. 47:262 — Overpayment of installment

If the taxpayer has paid as an installment of tax more than the amount
determined to be the correct amount of such installment, the overpayment shall
be credited against the unpaid installments, if any, and any excess shall be
credited or refunded as provided in Chapter 18, Part V of this Subtitle.*
*R.S. 47:1621 to 47:1627.