{"data":{"id":"us-la/rs-47-829","jurisdiction":"us-la","citation":"RS 47:829","heading":"Refunds","body":"The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102589","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:36Z","sha256":"32fbeb6fb85bcd88998984bb2e51b0081e0d816f0ac33863652d139f1a675122","source_id":"us-la","stale":false,"prev":"us-la/rs-47-828","next":"us-la/rs-47-830"},"notice":"GroundRules: Original legal text. Not legal advice."}