Louisiana Statutes
§ 47:299.33 — Offset request
Louisiana § 47:299.33
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:299.33 (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. § 47:299.33 (2026).
Text
In accordance with the provisions of this Part, any claimant who has a debt owed to them by an individual 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.
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Legislative History
Acts 1992, No. 735, §1.
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 § 47:299.33, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A299.33.