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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:264

94 words·~1 min read·/la/title-47/47-604

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RS 47:264
§264. Overpayments arising from allowance of deductions for bad debts or worthless stock
In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended.
Added by Acts 1950, No. 445, §2.
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