Part V. Refunds of Overpayments
- LA REV STAT Tit. 47, § 1621. Refunds of overpayments authorized
- LA REV STAT Tit. 47, § 1621.1. Satisfaction of rulings or judgments of the Board of Tax Appeals
- LA REV STAT Tit. 47, § 1622. Crediting or offset of overpayments against other obligations
- LA REV STAT Tit. 47, § 1623. Prescription of refunds or credits
- LA REV STAT Tit. 47, § 1624. Interest on refunds
- LA REV STAT Tit. 47, § 1625. Appeals from the collector's disallowance of refund claim
- LA REV STAT Tit. 47, § 1626. Board's finding of overpayment upon appeal from assessment
- LA REV STAT Tit. 47, § 1627. Limitation on right of refund when petition is filed with Board of Tax Appeals