2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:299.4 - Authority of the secretary; provision for rules and regulations
§299.4. Authority of the secretary; provision for rules and regulations
A. The secretary is expressly authorized to promulgate rules and regulations to establish a reasonable and efficient system for permitting a claim of offset by an agency under this Part.
B. The rules and regulations promulgated by the secretary may impose any reasonable procedure or requirement on an agency making an offset claim including but not limited to requirements concerning the information necessary to process claims properly, the form and organization of the information, the time limits for submitting such claims, and the method of making remittances to the agency.
C. Any rules and regulations promulgated by the secretary shall be favorably construed in favor of the secretary.
Acts 1983, No. 288, §1, eff. Jan. 1, 1985.
