RS 47:1627
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/la/title-47/47-250A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:1627
§1627. Limitation on right of refund when petition is filed with Board of Tax Appeals
Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:
(1)As to overpayment determined by a decision of the board, which has become final; and
(2)As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.