Usufruct
R.S. 47:1622

Crediting or offset of overpayments against other obligations ACTIVE

A. Before refunding any overpayment, the secretary may first determine whether the taxpayer who made the overpayment owes any other liability under any law administered by him. If such be the case, the secretary may credit the overpayment against such liability and notify the taxpayer of the action taken.

B. No refund of income or franchise tax shall be paid by the secretary until any claim of offset filed by the administrator of the Louisiana Employment Security Law under R.S. 23:1733 has been satisfied.

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References

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History

  • enactment Acts 1986, No. 597, §2, eff. July 6, 1986
  • amendment Acts 1992, No. 447, §4, eff. June 20, 1992
  • amendment Acts 1997, No. 1172, §8, eff. June 30, 1997

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Cite R.S. 47:1622

Bluebook
La. Rev. Stat. Ann. § 47:1622 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1622
BibTeX
@misc{larevstat-47-1622,
  title        = {La. Rev. Stat. Ann. § 47:1622},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1622},
  note         = {Snapshot 2026-05-22}
}