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·Title 47 Revenue and Taxation

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Louisiana § 47:1627 (Limitation on right of refund when petition is filed with Board of Tax Appeals) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.