Louisiana Statutes
§ 47:287.662 — Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
Louisiana § 47:287.662
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.662 (Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes) 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. § 47:287.662 (2026).
Text
The secretary may net any overpayment of income tax by a corporation against the corporation's franchise taxes for the purpose of determining the interest due under R.S. 47:1601.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Nearby Sections
15
§ 47:287.11
Tax imposed§ 47:287.12
Rates of tax§ 47:287.2
§ 47:287.2§ 47:287.3
§§287.3 - 287.10. (Blank)§ 47:287.441
§ 47:287.441§ 47:287.443
Effective dates, taxable year, 52-53 week year§ 47:287.445
Special adjustment for long-term contracts§ 47:287.480
Special adjustments by the secretary§ 47:287.501
§ 47:287.501§ 47:287.521
Farmers' cooperatives; all cooperatives§ 47:287.527
Political organizationsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:287.662, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.662.