Louisiana § RS 47:337.47 - Special authority to recover rebates
Full text of Louisiana Louisiana Civil Code § RS 47:337.47 — Special authority to recover rebates, with citation guidance and answers to common questions.
§ RS 47:337.47. Special authority to recover rebates
A. Rebates previously granted to a taxpayer, but later disallowed, may be recovered by the collector through any collection remedy authorized by R.S. 47:337.45 and initiated within the latter of any of the following:
(1) Two years from December thirty-first of the year in which the rebate or refundable tax credit was paid.
(2) Three years from December thirty-first of the year in which the taxes for the filing period were due.
(3) The time period for which prescription has been extended, as provided by R.S. 47:337.67.
B. The only interest which may be assessed and collected on recovered rebates is interest at a rate three percentage points above the rate provided in Civil Code Article 2924(B)(1), which shall be computed beginning on the date one year after the date of issuance of the rebate to the date payment is received by the collector.
C. The provisions of this Section are in addition to and shall not limit the authority of the collector to assess or to collect under any other provision of law.
Acts 2003, No. 73, §1, eff. July 1, 2003.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:337.47
What does Louisiana Civil Code § RS 47:337.47 cover?
Section RS 47:337.47 ("Special authority to recover rebates") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:337.47?
A common citation format is "Louisiana Civil Code § RS 47:337.47" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:337.47 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.