Usufruct
R.S. 47:829

Refunds ACTIVE

The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1984, No. 8, §3, eff. July 1, 1984
  • amendment Acts 1997, No. 658, §2

Section navigation

Cite R.S. 47:829

Bluebook
La. Rev. Stat. Ann. § 47:829 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-829
BibTeX
@misc{larevstat-47-829,
  title        = {La. Rev. Stat. Ann. § 47:829},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-829},
  note         = {Snapshot 2026-05-22}
}