2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§299.5. Procedure for making offset claims
RS 299.5 - Procedure for making offset claims
A. Any agency making an offset claim to the secretary shall make the 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.
B.(1) Except as provided in Paragraphs (2) and (3) of this Subsection, the agency shall pay to the secretary a fee of twenty-five dollars for each offset claim.
(2) The Department of Children and Family Services shall pay to the secretary a fee of four dollars for each offset claim.
(3) District public defenders' offices 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; Acts 2015, No. 130, §1, eff. July 1, 2015; Acts 2016, No. 11, §1.
