La. Revenue and Taxation § 47:261

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671

Section 47:261 - Refunds and credits; general rules

Except as otherwise provided in this Sub-part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Sub-title.

R.S. 47:1621 to 47:1627.