---
urn: urn:us-la:rs:47:1691
citation: "R.S. 47:1691"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 18 › Part VIII"
acts_citations:
  - { year: 1975, number: 384, section: 1, effective_date: null, role: enactment }
---

# Refunds, source

The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.