La. Revenue and Taxation § 47:262
Current with changes from the 2024 Legislative Session
If the taxpayer has paid as an installment of tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any, and any excess shall be credited or refunded as provided in Chapter 18, Part V of this Sub-title.
R.S. 47:1621 to 47:1627.
La. Revenue and Taxation § 47:262