Louisiana Revised Statutes 47:287.662 – Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Louisiana Revised Statutes 47:287.662
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
The secretary may net any overpayment of income tax by a corporation against the corporation’s franchise taxes for the purpose of determining the interest due under La. Rev. Stat. 47:1601.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.