{"data":{"id":"us-la/rs-47-264","jurisdiction":"us-la","citation":"RS 47:264","heading":"Overpayments arising from allowance of deductions for bad debts or worthless stock","body":"In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101661","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"f7994782dfc9aa174d7032a5155f53ec1482080f67659df484c55c621c87e934","source_id":"us-la","stale":false,"prev":"us-la/rs-47-263","next":"us-la/rs-47-265"},"notice":"GroundRules: Original legal text. Not legal advice."}