Louisiana Statutes
§ 47:1583 — Federal tax refund offset fees
Louisiana·Title 47 Revenue and Taxation
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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Louisiana § 47:1583 (Federal tax refund offset fees) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 information