La. Revenue and Taxation § 47:1627

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:1627 - Limitation on right of refund when petition is filed with Board of Tax Appeals

Whenever a taxpayer has timely filed a petition with the Board of Tax Appeals pursuant to the provisions of R.S. 47:1565, 47:1566, and 47:1567 no credit or refund, in respect of the tax for the taxable period involved in the proceedings before the board, shall be allowed or made except:

(1) As to overpayment determined by a decision of the board, which has become final; and

(2) As to any amount collected in excess of an amount computed in accordance with the decision of the board which has become final.

La. Revenue and Taxation § 47:1627