GroundRules
RS 47:261: Refunds and credits; general rules
Where this section sits in the code
- TITLE 47. REVENUE AND TAXATION
- SUBPART G. OVERPAYMENTS
Except as otherwise provided in this Subpart, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Subtitle.* *R.S. 47:1621 to 47:1627.
Collected 2026-09-14T05:02:19Z. Source file · JSON