---
urn: urn:us-la:rs:47:829
citation: "R.S. 47:829"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 7-A"
acts_citations:
  - { year: 1984, number: 8, section: 3, effective_date: 1984-07-01, role: enactment }
  - { year: 1997, number: 658, section: 2, effective_date: null, role: amendment }
---

# Refunds

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.