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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:262

62 words·~1 min read·/la/title-47/47-602

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RS 47:262
§262. Overpayment of installment
If the taxpayer has paid as an installment of tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any, and any excess shall be credited or refunded as provided in Chapter 18, Part V of this Subtitle.*
*R.S. 47:1621 to 47:1627.
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