{"data":{"id":"us-la/rs-47-1627","jurisdiction":"us-la","citation":"RS 47:1627","heading":"Limitation on right of refund when petition is filed with Board of Tax Appeals","body":"Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:\n(1) As to overpayment determined by a decision of the board, which has become final; and\n(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101307","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:39Z","sha256":"60c3dd4ded97f35a1ff45be5e8723696c80bf246211dd44cfc868ead61cc55c0","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1626","next":"us-la/rs-47-1641"},"notice":"GroundRules: Original legal text. Not legal advice."}