Usufruct
R.S. 47:261

Refunds and credits; general rules ACTIVE

Except as otherwise provided in this Subpart, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Chapter 18, Part V of this Subtitle.* *R.S. 47:1621 to 47:1627.

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Cite R.S. 47:261

Bluebook
La. Rev. Stat. Ann. § 47:261 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-261
BibTeX
@misc{larevstat-47-261,
  title        = {La. Rev. Stat. Ann. § 47:261},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-261},
  note         = {Snapshot 2026-05-22}
}