{"data":{"id":"us-la/rs-47-287.659","jurisdiction":"us-la","citation":"RS 47:287.659","heading":"Refunds and credits; general rules","body":"Except as otherwise provided in this Part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Part V of Chapter 18 of this Subtitle.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101707","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"42aa8adfbc11beff80d53b08b5ca182d6a95cf99193b65ad96b8d6d7b5ac372a","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.657","next":"us-la/rs-47-287.660"},"notice":"GroundRules: Original legal text. Not legal advice."}