Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:262
Overpayment of installment
Official textlegis.la.gov
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.
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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