Louisiana Statutes
§ 47:829 — Refunds
Louisiana·Title 47 Revenue and Taxation
The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}
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Legislative History
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
Nearby Sections
15
§ 47:8001
§ 47:8001§ 47:8003
Definitions§ 47:8009
Powers of the corporations§ 47:801
§ 47:801§ 47:8010
Increment revenues§ 47:8012
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