§287.659. Refunds and credits; general rules Except as otherwise provided in this Part, all matters relating to the refunding or crediting of income taxes shall be governed by the provisions of Part V of Chapter 18 of this Subtitle. Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
Refunds and credits; general rules
La. Rev. Stat. § 47:287.659, under Revenue and Taxation.
La. Rev. Stat. § 47:287.659