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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:287.662 - Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
Universal Citation: LA Rev Stat § 47:287.662 (2017)
§287.662. Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
The secretary may net any overpayment of income tax by a corporation against the corporation's franchise taxes for the purpose of determining the interest due under R.S. 47:1601.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
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