RS 47:287.659
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/la/title-47/47-650A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:287.659
§287.659. Refunds and credits; general rules
Except as otherwise provided in this Part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Part V of Chapter 18 of this Subtitle.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.