Louisiana Statutes
§ 47:287.663 — Overpayments arising from allowance of deductions for bad debts or worthless stock
Louisiana § 47:287.663
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:287.663 (Overpayments arising from allowance of deductions for bad debts or worthless stock) 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. § 47:287.663 (2026).
Text
In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.
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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 § 47:287.663, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A287.663.