Louisiana Statutes
§ 47:261
Louisiana § 47:261
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:261 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. § 47:261 (2026).
Text
§261. Refunds and credits; general rules
Except as otherwise provided in this Sub-part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Sub-title.* *R.S. 47:1621 to 47:1627.
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Bluebook (online)
Louisiana § 47:261, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A261.