§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.