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Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes

La. R.S. 47:287.662
in effect
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47:287.662. 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.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=101709Fetched: 10/20/2026

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