{
  "urn": "urn:us-la:rs:47:262",
  "title_number": "47",
  "section_number": "262",
  "citation": "R.S. 47:262",
  "heading": "Overpayment of installment",
  "text": "If the taxpayer has paid as an installment of tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any, and any excess shall be credited or refunded as provided in Chapter 18, Part V of this Subtitle.*\n\n*R.S. 47:1621 to 47:1627.",
  "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": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "SUPPLEMENTAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "G",
      "name": "OVERPAYMENTS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart G",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101659",
  "website_law_id": 101659,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:a5f9e5470a7e412068a7ba57401155fb3aa0e56a3d8aadef09d0a4577134c6c6",
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}