La. Revenue and Taxation § 47:829

Current with changes from the 2024 3rd Extraordinary Session

Section 47:829 - Refunds

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.

La. Revenue and Taxation § 47:829

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. 7/1/1984; Acts 1997, No. 658, §2.

SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.