2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:299.5 — Procedure for making offset claims
§299.5. Procedure for making offset claims
Any agency making an offset claim to the secretary shall make said claim in writing to the office of the secretary and shall include with regard to each claim information required by promulgated rule and regulation of the secretary as provided for in this Part. Such writing shall also include a certification by the agency that the debts for which claims of offset are made are legally collectible, liquidated sums due and owing the agency or due and owing a person and collectible by the agency. The agency shall pay to the secretary a fee of four dollars for each offset claim.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985; Acts 1989, No. 191, §3; Acts 1989, No. 523, §1; Acts 2001, No. 71, §1, eff. May 24, 2001.
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