{"data":{"id":"us-la/rs-47-261","jurisdiction":"us-la","citation":"RS 47:261","heading":"Refunds and credits; general rules","body":"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.","path":["TITLE 47. REVENUE AND TAXATION","SUBPART G. OVERPAYMENTS"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101656","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"e289e4b9e6363d7b4de218629ac1aca5ea5d0ac95045015d0566ed51d7890600","source_id":"us-la","stale":false,"prev":"us-la/rs-47-249","next":"us-la/rs-47-262"},"notice":"GroundRules: Original legal text. Not legal advice."}