La. Revenue and Taxation § 47:337.78

Current with changes from the 2024 Legislative Session

Section 47:337.78 - Crediting or offset of overpayments against other obligations

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.

La. Revenue and Taxation § 47:337.78

Acts 2003, No. 73, §1, eff. July 1, 2003.

Acts 2003, No. 73, §1, eff. 7/1/2003.