Louisiana Revised Statutes 47:829 – Refunds
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Terms Used In Louisiana Revised Statutes 47:829
- Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 47:821
- Taxpayer: means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return. See Louisiana Revised Statutes 47:821
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.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}