{"data":{"id":"us-la/rs-47-287.662","jurisdiction":"us-la","citation":"RS 47:287.662","heading":"Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes","body":"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.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101709","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:20Z","sha256":"5963127e4fcafea0722a0e9e0b5c03de6ff521e0bf67f83c8ac8959b1ca97111","source_id":"us-la","stale":false,"prev":"us-la/rs-47-287.660","next":"us-la/rs-47-287.663"},"notice":"GroundRules: Original legal text. Not legal advice."}