Usufruct
R.S. 47:1627

Limitation on right of refund when petition is filed with Board of Tax Appeals ACTIVE

Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:

(1) As to overpayment determined by a decision of the board, which has become final; and

(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.

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History

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Cite R.S. 47:1627

Bluebook
La. Rev. Stat. Ann. § 47:1627 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-1627
BibTeX
@misc{larevstat-47-1627,
  title        = {La. Rev. Stat. Ann. § 47:1627},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-1627},
  note         = {Snapshot 2026-05-22}
}