Versions of Louisiana Revised Statutes 47:6115 - Recapture of credits on LawServer 2024 Louisiana Revised Statutes 47:6115 – Recapture of credits 2023 Louisiana Revised Statutes 47:6115 – 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 misrep