Louisiana Statutes
§ 47:1523 — Reciprocal agreements; federal government
Louisiana § 47:1523
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1523 (Reciprocal agreements; federal government) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 47:1523 (2026).
Text
The secretary is authorized to enter into reciprocal offset of indebtedness agreements with the federal government, pursuant to which the state shall agree to offset from state tax refunds and payments otherwise due to vendors and contractors providing goods or services to state agencies, non-tax debt owed to the federal government, and the federal government shall agree to offset from federal payments to vendors, contractors, and taxpayers debt owed to the state.
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Legislative History
Acts 2010, No. 960, §1, eff. July 6, 2010.
Nearby Sections
15
§ 47:15
Taxpayer's Bill of Rights§ 47:1501
§ 47:1501§ 47:1502
Administration by collector§ 47:1505
Collector's bond§ 47:1506
Collector's records§ 47:1508
Confidentiality of tax records§ 47:1508.1
Unauthorized disclosure of information§ 47:1509
Publication of tax informationCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:1523, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1523.