Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUEChapter 1 - INCOME TAXPart II-A - LOUISIANA CORPORATION INCOME TAX
Subpart E - ADMINISTRATIVE PROVISIONS: RECORDS, RETURNS, DUE DATES, PAYMENT OF TAXES
Section 47:287.662 - Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes

La. Revenue and Taxation § 47:287.662

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Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 47:287.662 - Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes

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.

La. Revenue and Taxation § 47:287.662

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. 12/24/1986.