{"data":{"id":"us-la/rs-47-337.78","jurisdiction":"us-la","citation":"RS 47:337.78","heading":"Crediting or offset of overpayments against other obligations","body":"Before refunding any overpayment, the collector may first determine whether the taxpayer who made the overpayment owes any other liability under any ordinance administered by him. If such be the case, the collector may credit the overpayment against such liability and notify the taxpayer of the action taken.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=208654","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:26Z","sha256":"04105f6792ec2ee66003773361c67d1abbc75bbea68815d268f99313e47ee16c","source_id":"us-la","stale":false,"prev":"us-la/rs-47-337.77","next":"us-la/rs-47-337.79"},"notice":"GroundRules: Original legal text. Not legal advice."}