Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:287.662

56 words·~1 min read·/la/title-47/47-652

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

RS 47:287.662
§287.662. Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
The secretary may net any overpayment of income tax by a corporation against the corporation's franchise taxes for the purpose of determining the interest due under R.S. 47:1601.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.