Refunds and credits; general rules
La. R.S. 47:287.659
in effect47:287.659. Refunds and credits; general rules
Except as otherwise provided in this Part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Part V of Chapter 18 of this Subtitle.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101707Fetched: 10/20/2026
