Louisiana Statutes
§ 47:1583 — Federal tax refund offset fees
Louisiana § 47:1583
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:1583 (Federal tax refund offset fees) 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. § 47:1583 (2026).
Text
At such times as monies are received as a result of an offset of a federal income tax refund under the provisions of Section 6402(e) of the Internal Revenue Code, the taxpayer shall be given a credit for the amount of the offset less a deduction for the offset fee imposed by the Internal Revenue Service.
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Legislative History
Acts 2001, No. 69, §1, eff. July 1, 2001.
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 § 47:1583, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A1583.