2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§299.36. Disallowance of claims by secretary

RS 299.36 - Disallowance of claims by secretary

A. The secretary in his discretion may disallow all claims of a claimant if the secretary determines that:

(1) A claimant has been submitting substantially incorrect information; however, there shall be no duty on the part of the secretary to determine the legal validity or existence of any debt or debts that are the basis for any claim or claims of offset by a claimant.

(2) The claimant has not complied with any rules or regulations promulgated by the secretary pursuant to this Part.

B. In the event that the secretary disallows the offset claims of any claimant, the secretary shall inform the claimant in writing of the disallowance and the reasons therefor.

C. The offset claim of any claimant that has been disallowed by the secretary shall not be processed or accepted by the secretary until such time as the secretary makes a determination that the reason or reasons for the disallowance no longer exist.

Acts 1992, No. 735, §1.