Louisiana Statutes
§ 47:299.9 — Remittance; equivalent of refund
Louisiana § 47:299.9
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:299.9 (Remittance; equivalent of refund) 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. § 47:299.9 (2026).
Text
The remittance by the secretary to the claiming agency and the sending of the notice of offset by mail to the address shown on the individual's return shall be deemed to be, to the extent of the remittance, a refund to the individual and to any other person who has a claim to such refund. The secretary shall refund to the individual any amount not remitted to a claimant pursuant to an offset request.
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Legislative History
Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 2014, No. 198, §1, eff. July 1, 2014.
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 § 47:299.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A299.9.