Louisiana Statutes

§ 47:1691 — Refunds, source

Louisiana § 47:1691

JurisdictionLouisiana

Title 47Revenue and Taxation

This text of Louisiana § 47:1691 (Refunds, source) 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. § 47:1691 (2026).

Text

The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.

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Legislative History

Added by Acts 1975, No. 384, §1.

Nearby Sections

15

§ 47:160

Loss from wash sales of stock or securities

§ 47:1601

§ 47:1602

Penalty for failure to make timely return; penalties related to nonpayment or

§ 47:1602.1

Penalty for failure to timely remit schedules and payments required to administer the Sports Facility Assistance Fund

§ 47:1602.2

Waiver of penalties and interest; COVID-19 affected taxpayers; returns for tax

§ 47:1603

Waiver of penalty for delinquent filing or delinquent payment

§ 47:1604

Penalty for false or fraudulent return

§ 47:1604.1

Accuracy-related penalty

§ 47:1604.2

Insufficient funds check or electronic debit in payment of taxes; penalty

§ 47:1605

Examination and hearing costs

§ 47:1606

Distraint cost penalty

§ 47:1607

Interest on erroneous refunds

§ 47:1608

Disposition of penalties and self-generated revenue

§ 47:161

Income from sources partly within and partly without the State of Louisiana

§ 47:162

Fiduciary returns

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Bluebook (online)

Louisiana § 47:1691, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1691.