§264. Overpayments arising from allowance of deductions for bad debts or worthless stock In the case of an overassessment which arises from the allowance of a deduction for a bad debt or worthless stock which has not been claimed and allowed on a return of the taxpayer for another year, the period of limitation prescribed in R.S. 47:1623 shall be extended for an additional period of two years, and the limitation on the amount of credit or refund provided in R.S. 47:1623 shall be suspended. Added by Acts 1950, No. 445, §2.
Overpayments arising from allowance of deductions for bad debts or worthless stock
La. Rev. Stat. § 47:264, under Revenue and Taxation.
La. Rev. Stat. § 47:264