Louisiana Statutes
§ 47:337.78 — Crediting or offset of overpayments against other obligations
Louisiana § 47:337.78
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:337.78 (Crediting or offset of overpayments against other obligations) 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. § 47:337.78 (2026).
Text
Before refunding any overpayment, the collector may first determine whether the taxpayer who made the overpayment owes any other liability under any ordinance administered by him. If such be the case, the collector may credit the overpayment against such liability and notify the taxpayer of the action taken.
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Related
Trunkline LNG Co. v. Calcasieu Parish School System
190 So. 3d 457 (Louisiana Court of Appeal, 2016)
Cajun Industries, LLC v. Vermilion Parish School Board
139 So. 3d 706 (Louisiana Court of Appeal, 2014)
Legislative History
Acts 2003, No. 73, §1, eff. July 1, 2003.
Nearby Sections
15
§ 47:337.1
§ 47:337.1§ 47:337.10
Optional exemptions§ 47:337.11.3
Imposition of tax; prohibition§ 47:337.12
§ 47:337.12Cite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:337.78, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A337.78.