---
urn: urn:us-la:rs:47:6115
citation: "R.S. 47:6115"
status: active
breadcrumb: "Title 47 › Subtitle VII › Chapter 2-A"
acts_citations:
  - { year: 2023, number: 437, section: 1, effective_date: null, role: enactment }
---

# Recapture of credits

A. If the Department of Revenue finds that a taxpayer has knowingly obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrepresentation, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of the tax credit provided for in this Chapter.

B. Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by and in accordance with R.S. 47:1561.3.