RS 47:287.662 - Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes

LA Rev Stat § 47:287.662 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

§287.662. Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes

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 R.S. 47:1601.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.