Louisiana Statutes
§ 47:299.3 — Offset request
Louisiana § 47:299.3
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:299.3 (Offset request) 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. § 47:299.3 (2026).
Text
In accordance with the provisions of this Part any agency that has a debt owed to it by an individual or any agency that may collect a debt on behalf of another person may make an offset claim to the secretary against any refund or overpayment of Louisiana individual income tax in which the individual owing the debt has an interest.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
Nearby Sections
15
§ 47:299
Nonseparability§ 47:299.1
§ 47:299.1§ 47:299.10
Liability of secretary§ 47:299.11
Ranking and priority of claims§ 47:299.12
Contest of offset§ 47:299.13
Waiver of right to contest offset§ 47:299.14
Form of contest§ 47:299.15
Disposition and appeal of contests§ 47:299.16
Delay for appeal§ 47:299.17
Notice of completion of offset§ 47:299.18
Refund of excess of offset over debt§ 47:299.19
Rules and regulations of claiming agency§ 47:299.2
Definitions§ 47:299.20
Fees from offset claimsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:299.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A299.3.