RS 47:337.78
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/la/title-47/47-1708A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:337.78
§337.78. Crediting or offset of overpayments against other obligations
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.
Acts 2003, No. 73, §1, eff. July 1, 2003.