Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:829
Refunds
Official textlegis.la.gov
The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
Source: view the official text
In this chapter (13 sections)
- 47:821 · Definitions
- 47:822 · Imposition of tax
- 47:823 · Rate of tax
- 47:824 · Amount due
- 47:825 · Direct payment by generator
- 47:826 · Collection by disposer; liability of disposer
- 47:827 · Returns and payment
- 47:828 · Interest
- 47:829 · Refunds
- 47:830 · Suspension of prescription
- 47:831 · Records; rules and regulations
- 47:832 · Disposition of collections
- 47:833 · REPEALED BY ACTS 1992, NO. 526, §2, EFF. JUNE 29, 1992