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Refunds and credits; general rules

La. R.S. 47:261
in effect
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47:261. Refunds and credits; general rules Except as otherwise provided in this Subpart, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Subtitle.* *R.S. 47:1621 to 47:1627.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101656Fetched: 10/20/2026

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