Louisiana § 47:1627 Limitation on right of refund when petition is filed with Board of Tax Appeals

Louisiana Statutes

§ 47:1627 — Limitation on right of refund when petition is filed with Board of Tax Appeals

Louisiana § 47:1627

Title 47Revenue and Taxation

This text of Louisiana § 47:1627 (Limitation on right of refund when petition is filed with Board of Tax Appeals) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:1627 (2026).

Text

Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:

(1)As to overpayment determined by a decision of the board, which has become final; and

(2)As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.

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Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:
(1) As to overpayment determined by a decision of the board, which has become final; and
(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.