§261. 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.
Refunds and credits; general rules
La. Rev. Stat. § 47:261, under Revenue and Taxation.
La. Rev. Stat. § 47:261