{
  "urn": "urn:us-la:rs:47:1627",
  "title_number": "47",
  "section_number": "1627",
  "citation": "R.S. 47:1627",
  "heading": "Limitation on right of refund when petition is filed with Board of Tax Appeals",
  "text": "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:\n\n(1) As to overpayment determined by a decision of the board, which has become final; and\n\n(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "18",
      "name": "ADMINISTRATIVE PROVISIONS"
    },
    {
      "level": "part",
      "number": "V",
      "name": "REFUNDS OF OVERPAYMENTS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part V",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101307",
  "website_law_id": 101307,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:6498a7f45aa6d48f8d58fab8c6330cd56d12e8adc4033d2bf13d8e8f79ff6f20",
  "schema_version": "1.0.0"
}