Louisiana § RS 47:6115 - Recapture of credits
Full text of Louisiana Louisiana Civil Code § RS 47:6115 — Recapture of credits, with citation guidance and answers to common questions.
§ RS 47:6115. Recapture of credits
A. If the Department of Revenue finds that a taxpayer has knowingly obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrepresentation, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of the tax credit provided for in this Chapter.
B. Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by and in accordance with R.S. 47:1561.3.
Acts 2023, No. 437, §1.
NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:6115
What does Louisiana Civil Code § RS 47:6115 cover?
Section RS 47:6115 ("Recapture of credits") 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 47:6115?
A common citation format is "Louisiana Civil Code § RS 47:6115" (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 47:6115 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.