The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.
La. R.S. 47:1691
Refunds, source
Known as the Louisiana Tax Credit Registry Act
The act spans §§ 47–47 (151 sections).
Added by Acts 1975, No. 384, §1.
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.