RS 47:1622
The secretary may check whether a taxpayer owes other liabilities, credit an overpayment against those liabilities, and must not pay an income or franchise tax refund until any offset claim under R.S. 23:1733 is satisfied.
- Jurisdiction
- United States — Louisiana
- Instrument
- Act or statute
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- Language
- en
- Official source
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overpayments tax refund offsets
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RS 47:1622
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