Louisiana Statutes
§ 47:262 — Overpayment of installment
Louisiana § 47:262
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:262 (Overpayment of installment) 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. § 47:262 (2026).
Text
If the taxpayer has paid as an installment of tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any, and any excess shall be credited or refunded as provided in Chapter 18, Part V of this Sub-title.*
*R.S. 47:1621 to 47:1627.
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Bluebook (online)
Louisiana § 47:262, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A262.