2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:261 — Refunds and credits; general rules


LA Rev Stat § 47:261 What's This?

SUBPART G. OVERPAYMENTS

§261. Refunds and credits; general rules

Except as otherwise provided in this Sub-part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Sub-title.* *R.S. 47:1621 to 47:1627.

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