---
urn: urn:us-la:rs:47:261
citation: "R.S. 47:261"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart G"
acts_citations:
---

# Refunds and credits; general rules

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.