GroundRules
RS 47:287.662: Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
Where this section sits in the code
- TITLE 47. REVENUE AND TAXATION
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.
Collected 2026-09-14T05:02:20Z. Source file · JSON